Property tax exemption: conditions in Belgium
When can you be exempt from property tax in Belgium? Unproductive property, disaster, disability, dependent children. Conditions by Region.
Exemption and reduction cases for the property tax
The property tax is an annual regional tax on immovable property. It is due even if the property is vacant or not rented. However, exemptions and reductions exist:
| Reason | Type | Conditions |
|---|---|---|
| Unproductive property | Proportional reduction | Uninhabitable for 90+ consecutive days |
| Disaster (flood, fire) | Reduction | Official recognition |
| Dependent children | Reduction | Registered at the property |
| Person with a disability | Reduction | FPS Social Security certificate |
| Public domain property | Full exemption | Public utility use |
| Non-profit charitable organisations | Exemption | Non-profit use |
For landlords, the most relevant cases are unproductive property and family reductions.
Unproductive property: property tax reduction
Conditions
A property is considered unproductive if it is:
- Uninhabitable following a disaster (fire, flood, collapse)
- Under major renovation making occupation impossible
- Involuntarily vacant (despite documented reletting efforts)
| Condition | Minimum duration | Reduction |
|---|---|---|
| Uninhabitable (disaster) | 90 consecutive days | Proportional to the number of days |
| Under major works | 90 consecutive days | Proportional |
| Involuntarily vacant | 12 months (depending on region) | Partial |
What is NOT unproductive
- A property left vacant by the owner’s choice
- A property between two tenants (short vacancy of less than 90 days)
- A property where the rent is too high (no tenant is not the market’s fault)
- A property awaiting sale
The owner must prove that the property is unproductive: photos, work quotes, unsuccessful reletting advertisements, expert report. Without proof, the application will be refused.
Family and social reductions
Dependent children
| Region | Reduction per child | Maximum |
|---|---|---|
| Brussels | 10% (1st), 20% (2nd), 30% (3rd+) | Cumulative |
| Wallonia | 125 EUR (1st), 250 EUR (2nd), progressive | Variable |
| Flanders | 7.5% (1st), 10% (2nd), 10% (3rd+) | Up to 50% |
The reduction applies to owner-occupants whose children are registered at the property.
Person with a disability
If the owner-occupant or a household member is recognised as having a disability (invalidity of 66% or more), an additional reduction is granted. The amount varies by region (flat rate or percentage).
How to apply for an exemption or reduction
For an unproductive property
- Send a written application to the regional property tax authority
- Attach evidence: photos, expert report, work invoices, insurance certificate
- Respect the deadline: the application must be submitted within the year following the triggering event
- Await the decision: the authority may request a property visit
For family reductions
Family and disability reductions are generally automatic if the data in the national register is correct (registration, household composition). If the reduction does not appear:
- Check the household composition at the municipality
- Contact the regional property tax authority
- File a complaint within 6 months of the tax assessment notice
To manage your tax obligations, a rental management software centralises documents. To create a lease, use our online generator. For rental taxation, consult our guide.
Frequently asked questions
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Yes, under strict conditions. If the property is unproductive (uninhabitable following a disaster, works making occupation impossible) for at least 90 consecutive days, the owner can request a proportional reduction of the property tax.
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Yes, in all three Regions. A reduction is granted for dependent children domiciled in the property. The amount varies by Region and number of children. In Flanders, the reduction can reach 50% of the property tax for 3+ children.
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Yes. A reduction is granted if the owner-occupier or a household member is recognised as disabled (certificate from FPS Social Security). The amount varies by Region.