Who pays the property tax?
The property tax (precompte immobilier / onroerende voorheffing) is the landlord’s responsibility as property owner. For residential leases, it cannot be transferred to the tenant in most regions. For commercial leases, a transfer clause is common and valid.
The property tax is an annual tax levied on the owner of immovable property. It is calculated based on the cadastral income and varies by region and municipality.
| Lease type | Transfer to tenant | Validity |
|---|---|---|
| Residential (primary residence) | Generally prohibited | Clause is void |
| Student housing | Generally prohibited | Clause is void |
| Commercial lease | Commonly transferred | Valid clause |
| Professional use | Often transferred | Generally valid |
Residential versus commercial leases
For residential leases of primary residence, the regional housing legislation prohibits transferring the property tax to the tenant. This is a mandatory (imperative) rule that cannot be overridden by the lease. For commercial leases, the transfer is a matter of contractual freedom.
For residential leases:
- The property tax is exclusively the landlord’s obligation
- Any lease clause transferring it to the tenant is void (null and without effect)
- The tenant can refuse to pay and request reimbursement of any amounts already paid
- This applies to all residential lease types: standard 9-year, short-term, co-tenancy
For commercial leases:
- The transfer clause is standard practice in Belgium
- The tenant pays the property tax as part of their rental charges
- The clause must be explicitly stated in the lease
- Some commercial lease models include it automatically
If a residential lease contains a property tax transfer clause, the tenant can invoke its nullity at any time. The landlord cannot enforce it, even if the tenant initially agreed to it or paid it for several years.
Lease clauses and property tax
Besides the transfer question, there are several practical points:
- The property tax assessment is sent to the landlord by the regional tax authority
- Payment deadlines vary by region (typically between June and November)
- Non-payment by the landlord can lead to a lien on the property but does not affect the tenant
- The amount varies significantly between municipalities, ranging from approximately 20% to over 50% of the cadastral income
For landlords who rent to companies, the property tax transfer is a standard negotiation point. It should be clearly distinguished from other charges in the lease.
Regional specificities
Brussels-Capital Region
The Brussels ordinance of 27 July 2017 explicitly prohibits the transfer of property tax to residential tenants. The Brussels precompte immobilier is calculated by Brussels Fiscalite.
Walloon Region
The Walloon decree of 15 March 2018 prohibits the transfer for residential leases. The Walloon property tax is administered by the SPW Fiscalite.
Flemish Region
The Flemish Housing Rental Decree of 9 November 2018 also restricts the transfer of the onroerende voorheffing to residential tenants. The Flemish property tax is administered by VLABEL.
Regional tenancy legislation (mandatory rules on charges). Tax Code for the property tax calculation. Civil Code (contractual freedom for commercial leases).