In Belgium

The regional tax is the base layer of the property tax (precompte immobilier) system. Each of Belgium’s three Regions sets its own rate, calculated on the indexed cadastral income:

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

The regional base is relatively modest — it is the municipal and provincial additional centimes that multiply this amount into the final property tax bill.

How it works

The regional tax calculation:

  1. Take the cadastral income of the property
  2. Apply the annual indexation coefficient
  3. Apply the regional rate to obtain the regional base
  4. Provincial and municipal centimes are then calculated as multiples of this base

Example. CI = 1,000 EUR. Indexed CI = 2,176 EUR. Regional rate (Wallonia) = 1.25%. Regional base = 27.20 EUR. Municipal centimes (3,000) = 27.20 x 30 = 816 EUR. Total property tax = 27.20 + 816 = 843.20 EUR.

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Good to know
The regional base is the same for all properties within a Region with the same cadastral income. The massive differences in total property tax between municipalities come from the additional centimes, not from the regional base itself.

Practical example

Two identical apartments with a CI of 1,200 EUR, one in Brussels (no provincial centimes) and one in Namur (provincial + municipal centimes). The regional base is similar, but the final property tax can differ by over 500 EUR/year due to additional centimes.