The Municipal Council of Temse approved an amendment to the tax regulations on October 26, extending the tax-free period for open terraces. Previously, this exemption only applied from April 1 to September 30. With the new regulation, effective November 1, 2026, hospitality operators can benefit from this fiscal measure throughout the entire year.
The exemption applies to open terraces with movable elements such as tables, chairs, and parasols. Existing tax rules remain in place for closed terraces and other fixed structures. Hospitality businesses still need to obtain the necessary permits and ensure their terraces comply with all applicable conditions.
According to the Local Authority of Temse, open terraces contribute to the quality of life and the local economy. They foster social interaction, bring vibrancy to the streetscape, and enhance the municipality's tourist appeal.




