Property tax calculation in Belgium
How is property tax calculated? Cadastral income, indexation, regional rate, surcharges.
The property tax calculation formula
Property tax is calculated using a single formula applicable in all three Belgian regions:
Property tax = CI x indexation coefficient x base rate x (1 + additional centimes)
| Element | Description |
|---|---|
| CI | Non-indexed cadastral income (fixed since 1975) |
| Indexation coefficient | Set annually by royal decree |
| Base rate | 1.25 % in all three regions |
| Additional centimes | Province/agglomeration + municipality |
The cadastral income is the cornerstone of the calculation. It represents the fictitious net income the property would have produced in 1975. This amount has never been globally revised, hence the use of the indexation coefficient to update the tax base.
The indexation coefficient for 2026 is 2.1016. This means the CI is multiplied by 2.1016 before applying the base rate.
The components
Base tax
Base tax = indexed CI x 1.25 %. For a CI of EUR 1,000: indexed CI = EUR 2,102, base tax = EUR 26.27.
Provincial/agglomeration surcharge
Applied as a percentage of the base tax. In Brussels, the agglomeration surcharge is 989 centimes (i.e. the base tax is multiplied by approximately 10).
Municipal surcharge
The most variable component. Municipal centimes range from 2,700 to over 4,000 depending on the municipality. This is what makes property tax vary significantly between neighbouring municipalities.
Examples by region
For a property with CI = EUR 1,000:
| Region | Municipality | Approx. annual property tax |
|---|---|---|
| Brussels | Ixelles | EUR 1,400 |
| Brussels | Molenbeek | EUR 1,600 |
| Wallonia | Liege | EUR 1,800 |
| Wallonia | Namur | EUR 1,500 |
| Flanders | Ghent | EUR 1,200 |
| Flanders | Antwerp | EUR 1,300 |
These are approximate amounts. The exact amount depends on the specific CI and current surcharges.
Annual evolution
Property tax increases every year because the indexation coefficient rises with inflation. The base CI remains fixed, but the tax grows through indexation. Municipalities can also change their additional centimes, though this is less frequent.
Over a 10-year period, property tax typically increases by 20-30 % through indexation alone.
Anticipating the amount
To estimate your property tax before buying:
- Find the CI on MyMinfin or in the sales documentation
- Multiply by the current indexation coefficient (2.1016 for 2026)
- Apply 1.25 %
- Look up the municipal additional centimes on the municipality’s website
- Apply the surcharges
Always include the actual property tax in your rental yield calculation. A rental management software tracks property tax amounts and deadlines for each property in your portfolio.