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Wear and tear scale for property inventory in Belgium

Wear and tear scale for property inventory in Belgium

EH Par Edouard Hennin 2 min de lecture Mis a jour le May 28, 2026

Depreciation principle

Depreciation represents normal wear and tear of a property due to time and daily use. Under Belgian law, the tenant is not responsible for depreciation.

Key distinction

Type of wearResponsible partyExample
Depreciation (normal wear)LandlordYellowed paint, worn sealant
Abnormal damageTenantHole in wall, burn on floor
Hidden defectLandlordStructural infiltration
Lack of maintenanceTenantMould due to lack of ventilation

In Belgium, there is no legally binding wear and tear scale. The justice of the peace assesses on a case-by-case basis. Using a scale agreed between the parties in the lease secures the relationship.

For the general framework, see our guide on the property inventory.

Reference scale by material

Floor coverings

MaterialEstimated lifespanAnnual depreciation rate
Solid parquet25 years4%
Laminate flooring15 years6.7%
Tiles30 years3.3%
Carpet7 years14.3%
Vinyl/lino10 years10%

Walls and ceilings

ElementEstimated lifespanAnnual depreciation rate
Paint7 years14.3%
Wallpaper7 years14.3%
Wall tiles25 years4%
Rendering15 years6.7%

Equipment

EquipmentEstimated lifespanAnnual depreciation rate
Boiler15 years6.7%
Water heater12 years8.3%
Taps/fixtures10 years10%
Roller shutters15 years6.7%
Intercom15 years6.7%
Appliances8 years12.5%

Practical depreciation calculation

Formula

The residual value is calculated as follows:

Residual value = Replacement cost x (1 - (age / lifespan))

Practical example

Laminate flooring installed 10 years ago (lifespan 15 years), replacement cost EUR 3,000:

  • Depreciation: 10/15 = 66.7%
  • Residual value: 3,000 x (1 - 0.667) = EUR 1,000
  • In case of abnormal damage, the tenant pays maximum EUR 1,000

Quick calculation table (laminate flooring, cost EUR 3,000)

AgeDepreciationMaximum tenant share
2 years13%EUR 2,600
5 years33%EUR 2,000
10 years67%EUR 1,000
15 years100%EUR 0
Annex the scale to the lease

Annex a wear and tear scale to the lease from the outset. This avoids discussions at the move-out inventory and gives both parties certainty. The justice of the peace will rely on this scale in case of dispute.

Application in practice

For the landlord

  1. Include a wear and tear scale as an annex to the lease
  2. Photograph and date each element at move-in
  3. Note the age of materials in the move-in inventory
  4. Apply the scale fairly at move-out

For the tenant

  • Check the age of materials at move-in (ask for invoices)
  • Photograph everything at move-in and move-out
  • Contest if depreciation is not taken into account at move-out
  • In case of dispute, apply to the justice of the peace

To contest a move-out inventory, see our dedicated guide. Manage your inventories with a rental management software.

Verifie & redige par
Edouard Hennin
Real estate expert since 2018, Edouard supports Belgian landlords and tenants through their rental processes. He oversees the writing of every guide in collaboration with the legal team and ensures all content reflects current legislation in Brussels, Wallonia and Flanders.
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Publie May 28, 2026
Derniere verification May 28, 2026
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