Conditions

The property tax is an annual Flemish tax on immovable property located in the Flemish Region. Immovable properties are grounds, buildings and some types of company equipment (‘equipment and tooling’).

In the vast majority of cases, the property tax must be paid for the entire period of twelve months by anyone who is the owner of an immovable property on 1 January of the tax year. If there is, for example, a division between bare ownership and usufruct, the usufructuary is the taxpayer.

Procedure

The Flemish Tax Service sends the tax assessments from the beginning of May onwards, to all parties having to pay a property tax.

Rates

The property tax is calculated on the cadastral income of your real estate. The basic rate is set and received by the Flemish Region, but is completed with extra additional percentages set and received by your province and your municipality. The amount of the additional percentages may vary each year, because they are established annually by the municipal and provincial councils.

The payable amount can easily be calculated via a simulation tool from the Flemish Tax Service (in Dutch) ((opens in new window)).

The cadastral income is not a real income, but a fictitious rental income that is assigned to each immovable property (buildings, grounds, etc.), even if it is not rented. It gives an indication of the value of the immovable property. In Belgium the cadastral income (KI) of immovable property is determined by the Federal Public Service Finance. You can request the KI from the local division of the land register (in Dutch) ((opens in new window)).

Reductions

Several reductions exist for property tax. Some of these are automatically allocated, whereas others you will have to apply for. You can also be entitled to reductions if you rent an immovable property. In that case, you do not pay the property tax yourself, but the landlord must deduct the reduction obtained from the rent.

For owners and tenants:

For owners:

Exemptions

  • Last revision 24/06/2021
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