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Local Tax on Outdoor Advertising (LRT)

Verified 01 January 2023 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Local Government

The communes or certain EPCI: titleContent may establish the local tax on external advertising.

The tax applies to fixed, external and visible advertising media on a public road following:

  • Advertising devices (any medium that may contain an advertisement, such as billboards)
  • Pre-signs (any inscription, shape or image indicating the proximity of a building where an activity is carried out, including the derogatory pre-signs respecting the environment)
  • Signs (any inscription, form or image affixed to a building, or situated on land, relating to an activity carried on there)

FYI  

Media is taxed per face : a double-sided advertising panel or a double-sided sign are taxed twice. If a non-digital device allows the successive display of several posters (pull-down display), the prices are multiplied by the number of posters actually visible.

What are the exemptions?

Certain media are exempt from tax in principle (general case). Others are exempt on deliberation local and regional authorities.

General case

The following devices or supports are exempt from tax :

  • Viewing non-commercial advertisements
  • Arrangements for performances (film or play poster)
  • Media prescribed by a legal or regulatory provision (e.g. pharmacy crosses) or required by an agreement signed with the State
  • Localization of regulated professions (notaries, doctors' plates, etc.)
  • Directional signage relating to a proposed activity or service
  • Information panels on the schedules, tariffs or means of payment of the activity carried out (for tariffs provided that the total surface area of the support does not exceed 1 m²)
  • Signs of less than 7 m² in cumulative area. But a community deliberation can set up the tax.
Community Decision

Local and regional authorities may, on deliberation, introduce a total exemption or a reduction of 50% in some cases.

For example:

  • Unsealed signs on the ground of less than 12 m²
  • Pre-signs (less than or greater than 1,5 m²)
  • Advertising devices dependent on municipal display concessions, or affixed to street furniture (bus shelters for example) or newsstands.

Brands between 12 m² and 20 m² can be reduced by 50%.

Inquire with the town hall.

Who shall I contact

The amount of tax on outside advertising depends on the size of the municipality or theEPCI: titleContent in which it is located.

Less than 50,000 inhabitants

The amount of the tax on outside advertising varies according to whether it is an advertising device, a pre-brand or a brand.

Advertising device or pre-sign

The amount of the tax also varies according to the area of advertising and the nature of its support.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Area > 50 m²

Area < 50 m²

Conventional support

€16.70

€33.40

Digital Media

€50.10

€100.20

Sign

The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Advertising area

2023 Rates

Less than 12 m²

€16.70

Between 12m² and 50m²

€33.40

From 50 m²

€66.80

Between 50 000 and 199 999 inhabitants

The amount of the tax on outside advertising varies depending on whether it is a advertising device, a pre-sign or a sign.

These tariffs also apply to outdoor advertisements located in a municipality of less than 50 000 inhabitants belonging to a EPCI: titleContent more than 50,000 inhabitants.

Advertising device or pre-sign

The amount of the tax also varies according to the area of advertising and the nature of its support.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Area > 50 m²

Area < 50 m²

Conventional support

€22.00

€44.00

Digital Media

€66.00

€132.00

Sign

The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Advertising area

2023 Rates

Less than 12 m²

€22.00

Between 12m² and 50m²

€44.00

From 50 m²

€88.00

From 200,000 inhabitants

The amount of the tax on outside advertising varies depending on whether it is a advertising device, a pre-sign or a sign.

These tariffs also apply to outdoor advertisements in a municipality of more than 50 000 inhabitants belonging to a EPCI: titleContent more than 200,000 inhabitants.

Advertising device or pre-sign

The amount of the tax also varies according to the area of advertising and the nature of its support.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Area > 50 m²

Area < 50 m²

Conventional support

€33.30

€66.60

Digital Media

€99.90

€199.80

Sign

The amount of the tax varies depending on the area. The area taken into account is the sum of the areas of the signs.

Tableau - Amounts of local tax on outdoor advertising in 2023 (in euros per m²)

Advertising area

2023 Rates

Less than 12 m²

€33.30

Between 12m² and 50m²

€66.60

From 50 m²

€133.20

Please note

The prices are updated annually.

When the media is created after January 1, the tax is due from the first day of the month following that in which the of the support.

Where support is discontinued in the course of the year, the fee shall not be payable for the months remaining after the termination of the support.

Please note

The tax has to be paid by the operator of the support or by the owner or, failing that, by the person in whose interest the support was produced.

The operator shall report within 2 months that follow the installation, replacement or removal of any advertising material.

The declaration shall state the following: the area, nature, number and date of creation of each advertising medium.

The declaration must be made using the following form:

Local tax on outdoor advertising

It should be addressed to the town hall.

Who shall I contact

One contravention shall apply in the case of:

  • Non-reporting
  • Reporting out of time
  • Inaccurate or incomplete reporting

The amount of the penalty is €750 for natural persons and €3,750 for legal persons.

In case ofomission or inaccuracy in the declaration, the mayor or theEPCI: titleContent may give notice to the operator to bring it into conformity. He has 30 days to make his case.

On the insideabsence the operator shall be required to submit the report within 30 days. If he does not produce it within 30 days, a notice of compulsory taxation is sent to him, with a new deadline of 30 days to submit his observations.