The rent allowance is intended to make it easier to rent a student room. What this means is that students who are eligible for a scholarship from the Flemish government may receive a higher amount if they also rent a room. The allowance is paid as a lump sum for the year, together with your scholarship.
If you rent a private room in Brussels, you might have to pay one or more types of communal taxes in some districts. This is the tax on a second home and tax on furnished accommodation. These taxes do not apply if you rent a VUB room.
Communal taxes on furnished accommodation
Normally, the owner or landlord of a room pays the communal taxes on his furnished accommodation. Some landlords mention in their rental agreement that the student is responsible for the communal tax. Check your rental agreement carefully to see if you need to pay this yourself or not.
Communal taxes on a second home
Are you renting a private room from a landlord in Brussels, but is your main place of residence (domicile) elsewhere? In this case, you will have to pay tax on your 'second home' in many districts of Brussels - although students are sometimes exempt.
The declaration form for annual communal taxes should be provided by the community. However, do not assume you do not have to pay communal taxes simply because you haven't received any form. Check the rules from the district where your live or check this website.
If you are staying in a VUB room, you are fully exempt from taxes on your 'second home'. This exception does not apply to rooms in U-Residence, Brusello and Upkot.
For students in certain communities, there is a reduction or full exemption from tax on a second home. If you can also submit a certificate that proves that you are receiving a study grant, financial support from the PCSW or other financial support, you may be exempt. Contact the community where your room is or check this website.
How much tax will I pay in my community?
Each district has its own regulations, sometimes with other exemptions or reduction measures. Contact the district where your room is if you have any questions or would like more information about this tax, or check this website.