How property tax is calculated
Property tax is calculated by applying the regional base rate to the indexed cadastral income, then adding provincial and municipal surcharges. The CI dates from 1975 and is updated annually by an indexation coefficient (2.1763 for 2026). The municipality is the biggest factor in determining the final amount.
The calculation chain: CI (1975 value) x indexation coefficient = indexed CI. Then: indexed CI x base rate = base tax. Finally: base tax x (1 + provincial centimes + municipal centimes) = total property tax.
Worked example
Property with CI of EUR 1,000 located in Namur (Wallonia).
| Step | Amount |
|---|---|
| CI | EUR 1,000 |
| Indexed CI (x 2.1763) | EUR 2,176 |
| Base tax (x 1.25%) | EUR 27.20 |
| Provincial surcharges (x 2,200 centimes) | EUR 598.45 |
| Municipal surcharges (x 2,900 centimes) | EUR 788.87 |
| Total property tax | approx. EUR 1,414 |
For the same CI in Brussels (no provincial surcharges, 3,000 municipal centimes), the total would be approximately EUR 844. The difference is substantial.
Understanding surcharges
The surcharges (centimes additionnels) are the key driver of property tax differences between municipalities. They are expressed in centimes, where 100 centimes = 1 times the base tax.
- Provincial surcharges: set by the 10 provinces (0 in Brussels which has no province)
- Municipal surcharges: set by each of the 581 Belgian municipalities
- Both can change from year to year as municipalities adjust their budgets
Municipal surcharges can change significantly from one year to the next, particularly in municipalities with financial difficulties. Always check the current rates before making an investment decision.
Compare the total property tax between neighbouring municipalities before purchasing an investment property. The difference can amount to hundreds of euros per year.
Regional differences
Brussels-Capital Region
Base rate of 1.25%. No provincial surcharges. Municipal surcharges of 2,500 to 3,400 centimes. Bruxelles Fiscalite manages property tax.
Walloon Region
Base rate of 1.25%. Provincial surcharges of 1,100 to 2,600 centimes. Municipal surcharges of 1,800 to 3,500 centimes. SPW Fiscalite manages collection.
Flemish Region
Base rate of 3.97%. Provincial surcharges of 500 to 1,430 centimes. Municipal surcharges of 900 to 2,000 centimes. VLABEL manages property tax.
Articles 249 to 260 CIR 92 and regional legislation — Texts on Justel