In Belgium

The property tax (precompte immobilier, or PI) is the main tax linked to owning property in Belgium. Unlike property taxes in other countries, it is a regional tax whose rates and rules vary depending on the Region where the property is located: Brussels-Capital, Wallonia or Flanders.

The property tax consists of three superimposed layers:

  • The regional base: a fixed percentage of the indexed cadastral income (CI), identical for all properties in the Region.
  • Provincial additional centimes: a supplement levied by the province where the property is located.
  • Municipal additional centimes: a supplement levied by the municipality, often the largest portion of the total bill.

The CI on which this calculation is based dates from the cadastral reassessment of 1975. These values have never been revised since: they are simply indexed each year by a coefficient published in the Belgian Official Gazette.

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Good to know
The precompte immobilier is not a “property tax” in the Anglo-Saxon sense based on market value. It is calculated on the cadastral income — a notional value dating from 1975, simply indexed annually.

How it works

The property tax calculation follows a cascading formula. Each Region sets a base rate, to which provincial and municipal additional centimes are added.

The regional base rates are:

  • Brussels-Capital Region: 2.25% of non-indexed CI (i.e. 1.2500% of indexed CI)
  • Walloon Region: 1.25% of indexed CI
  • Flemish Region: 2.50% (adapted base after reform)

The owner receives an annual assessment notice (avertissement-extrait de role) sent by the FPS Finance. This document indicates the amount due and the payment deadline. Payment is made in a single instalment, generally between September and November.

In case of disagreement over the amount, the owner has six months from the date of the assessment notice to file a complaint with the regional director of direct taxes.

Practical example

Jean owns an apartment in Ixelles (Brussels-Capital Region). The cadastral income of his property is 1,200 EUR.

Calculation for the 2026 tax year:

  1. Indexed CI: 1,200 x 2.1763 = 2,611.56 EUR
  2. Regional base (1.2500%): 2,611.56 x 0.0125 = 32.64 EUR
  3. Provincial additional centimes: none in Brussels = 0 EUR
  4. Municipal additional centimes (Ixelles: approx. 3,100 centimes): 32.64 x 31 = 1,011.84 EUR
  5. Total property tax: 32.64 + 0 + 1,011.84 = 1,044.48 EUR

This amount can vary significantly from one municipality to another. By comparison, the same property in Saint-Josse (6,000 municipal centimes) would cost nearly double in property tax.

Key considerations

Prohibition on charging to the tenant. The property tax is a personal tax of the owner. It is strictly forbidden to charge it to the tenant, whether via a clause in the lease or via service charges. Any contractual clause to that effect is deemed unwritten for primary residence leases.

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Warning
Any lease clause charging the property tax to the tenant is null and void for primary residence leases. If your landlord claims this amount from you, you are entitled to refuse.

Reductions and exemptions. Several property tax reductions exist depending on the Region: dependent children (at least 2), disability, modest dwelling, and unproductive property (strict conditions).