Property tax reductions in Belgium
Property tax reductions: dependent children, disability, renovation, vacancy.
Overview of property tax reductions
Several reductions can lower the property tax bill. Their availability and conditions vary by region:
| Reduction | Brussels | Wallonia | Flanders |
|---|---|---|---|
| Dependants (children) | Automatic | Automatic | Application to VLABEL |
| Disabled person | Automatic | Automatic | Application to VLABEL |
| Unproductive property | 180 days | 180 days | 12 months |
| Major renovation | Yes | Yes | Yes |
| First-time buyer | No | No | Certain conditions |
For landlords, the unproductive property and renovation reductions are the most relevant. The dependants reduction only applies to owner-occupiers.
Dependants reduction
The reduction applies from the second child domiciled at the property address. It reduces the property tax by a fixed amount per additional child. However, this reduction only benefits owner-occupiers, not landlords. Even if your tenant has children, you do not benefit from this reduction.
Unproductive property reduction
This is the key reduction for landlords. If a property is involuntarily vacant for the required period, a proportional reduction of the property tax can be claimed.
| Region | Required vacancy period | Proof needed |
|---|---|---|
| Brussels | > 180 days | Listing proof, agency mandate |
| Wallonia | > 180 days | Listing proof, agency mandate |
| Flanders | > 12 months | Listing proof, agency mandate |
The vacancy must be involuntary: the property must have been actively marketed for letting or sale. A property deliberately left empty does not qualify.
Other reductions
Renovation reduction: if the property is uninhabitable due to renovation works, a proportional reduction applies for the uninhabitable period. Proof of works (permit, invoices) is required.
Calamity reduction: after a natural disaster (flood, storm) rendering the property uninhabitable, a reduction can be claimed for the affected period.
Application procedure
The reduction must be claimed by written request to the competent authority:
- Brussels and Wallonia: FPS Finance regional directorate
- Flanders: VLABEL
The request must include: property identification, the reduction claimed, the relevant period and supporting evidence. File the request within 6 months of the tax assessment notice.
For landlords with multiple properties, track vacancy periods and property tax notices with a rental management software to never miss a reduction opportunity.