Key differences between furnished and unfurnished leases
A furnished lease requires a detailed furniture inventory, may include a rent supplement for the furniture, and has different tax treatment for the landlord (split between movable and immovable income). An unfurnished lease follows the standard rules. Both types are subject to the same regional rules on duration, notice and registration.
The distinction between furnished and unfurnished leases is important because it affects the inventory requirements, the deposit amount, and particularly the landlord’s tax obligations. The choice between the two should be made at the time of drafting the lease.
| Criterion | Furnished lease | Unfurnished lease |
|---|---|---|
| Furniture inventory | Mandatory (detailed list and condition) | Not applicable |
| Duration rules | Same (short-term or 9-year) | Same (short-term or 9-year) |
| Deposit | Up to 3 months | 2-3 months (regional rules) |
| Tax treatment | Split: movable + immovable income | Immovable income only |
| Rent structure | Property + furniture supplement | Property rent only |
Practical implications
Furniture inventory
For a furnished lease, a detailed inventory of all furniture and equipment must be annexed to the lease. This inventory should include:
- A complete list of all items (furniture, appliances, kitchenware, etc.)
- The condition of each item (new, good, fair, worn)
- Photographs where possible
- The estimated value of the furniture
This inventory is separate from the inventory of fixtures (etat des lieux) which describes the condition of the property itself.
Rent supplement
The landlord can charge a separate supplement for the use of furniture. This should be clearly identified in the lease as distinct from the property rent. The distinction matters for tax purposes and for rent indexation (only the property rent portion can be indexed).
BailBelgique includes a furnished lease option with an integrated furniture inventory tool, automatically separating the property rent from the furniture supplement.
Tax treatment
The tax treatment is the most significant practical difference:
Furnished lease:
- The property rent is taxed as immovable income (based on cadastral income + 40%)
- The furniture supplement is taxed as movable income (actual amount minus 50% cost deduction)
- If the split is not specified in the lease, the tax authorities apply a 40/60 rule (40% furniture, 60% property)
Unfurnished lease:
- Only immovable income applies (cadastral income + 40%)
- Simpler tax declaration
For landlords, a furnished lease can sometimes result in a lower overall tax burden, particularly if the furniture supplement is modest relative to the total rent.
Regional specifics
Brussels-Capital Region
Brussels does not impose specific rules for furnished leases beyond the general requirements. The deposit can be up to 2 months’ rent for unfurnished properties and up to 3 months for furnished ones.
Walloon Region
Wallonia applies the same deposit limits and requires the furniture inventory to be annexed to the lease.
Flemish Region
Flanders allows deposits of up to 3 months’ rent for both furnished and unfurnished leases. The mandatory lease template includes sections for furniture inventories.
Regional housing legislation + Belgian Income Tax Code, Art. 7-13 — The tax treatment of furnished and unfurnished leases differs significantly.