Available property tax reductions
Several property tax reductions exist in Belgium: dependent family (from 2 children), disability (taxpayer or dependent), unproductive property (uninhabitable for at least 90 days), and modest CI reductions. Conditions and amounts vary by region. Most reductions are applied automatically based on national register data, but some require a formal request.
| Reduction type | Condition | Amount |
|---|---|---|
| Large family | 2+ dependent children | 10% per child (varies) |
| Disability | Recognised disability | Additional percentage |
| Unproductive property | Uninhabitable 90+ days | Proportional reduction |
| Modest CI | Low cadastral income | Full or partial exemption |
Conditions and amounts
Family reductions apply when the property is the owner’s main residence and there are at least 2 dependent children. Each additional child increases the reduction. Disabled family members count as additional dependents.
Unproductive property reduction applies when the property is uninhabitable or unproductive for at least 90 consecutive days during the year, due to: major renovation works, natural disaster, demolition pending reconstruction, or court-ordered closure.
Property under renovation for 8 months (243 days). Annual property tax: EUR 1,200. Reduction for unproductivity: 243/365 x EUR 1,200 = EUR 799 reduction. You only pay EUR 401 for that year.
How to apply
Most family reductions are applied automatically based on national register data. For other reductions:
- Contact the regional tax authority before the payment deadline
- Submit the required evidence (renovation permit, expert report, court order)
- The reduction is applied to the current year’s assessment
- For ongoing situations, renewal may be required annually
The unproductive property reduction requires proof that the property was genuinely uninhabitable (not just vacant by choice). Leaving a property empty for investment speculation does not qualify.
If you are undertaking major renovations, notify the regional tax authority before the work begins and keep all permits and contractor documentation for the reduction request.
Regional specifics
Brussels-Capital Region
Reductions managed by Bruxelles Fiscalite. Family reductions: 10% per dependent child (from the 2nd). Disability: additional 10%. Unproductive property: proportional reduction for 90+ days.
Walloon Region
Reductions managed by SPW Fiscalite. Family reductions: 125 EUR per dependent child (from the 2nd). Disability: 250 EUR per disabled person. Wallonia has specific conditions for the unproductive property reduction.
Flemish Region
Reductions managed by VLABEL. Family reductions: 7.89 EUR per dependent child (from the 3rd child in Flanders). Disability: specific amounts. Flanders has the strictest conditions for the unproductive property reduction.
Articles 257 to 259 CIR 92 (property tax reductions), regional decrees — Texts on Justel