Who pays the second home tax
The owner of a property not used as a primary residence pays the second home tax. This is a municipal tax that ranges from EUR 500 to 2,500/year depending on the municipality. It is charged on top of property tax and applies to holiday homes, investment properties, and any dwelling where no one is registered as a resident.
The tax is levied by the municipality based on the national register: if no one is domiciled at the property address, the second home tax applies. It is separate from property tax and is collected directly by the municipality.
Amounts and variations
The second home tax varies enormously between municipalities:
| Location type | Typical annual tax |
|---|---|
| Coastal municipalities | EUR 1,000-2,500 |
| Tourist areas (Ardennes) | EUR 500-1,500 |
| Major cities | EUR 500-1,200 |
| Rural areas | EUR 300-800 |
A holiday apartment at the Belgian coast. Annual costs: property tax EUR 1,300 + second home tax EUR 1,800 + building insurance EUR 400 = EUR 3,500/year in fixed costs before any rental income.
Exemptions and challenges
The second home tax can sometimes be avoided or reduced:
- Tenant registered: if a long-term tenant registers at the address, the second home tax no longer applies
- Uninhabitable property: some municipalities exempt properties under renovation
- Challenge: the tax can be challenged within 3 months if incorrectly assessed
Simply letting a property short-term (e.g. via Airbnb) does not exempt you from the second home tax. Only a registered resident at the address eliminates the tax. A long-term let with a domiciled tenant is the most effective way to avoid it.
Factor the second home tax into your yield calculation when considering investment properties, especially in tourist areas. It can represent 1-2% of the property value per year.
Regional specifics
Brussels-Capital Region
The second home tax in Brussels is modest compared to coastal areas. It is set by each of the 19 municipalities independently. Some Brussels municipalities do not levy a second home tax at all.
Walloon Region
Tourist municipalities in the Ardennes region can levy significant second home taxes. Walloon municipalities have full autonomy in setting the rate. Some popular holiday areas (Durbuy, Spa, Malmedy) have rates above EUR 1,000/year.
Flemish Region
Coastal municipalities in Flanders levy the highest second home taxes in Belgium. Knokke-Heist, De Panne and Middelkerke can charge EUR 1,500-2,500/year. The Flemish government has no power to cap municipal rates.
Article 170 Belgian Constitution (municipal taxing power), individual municipal tax regulations — Texts on Justel