Indexed cadastral income: calculation and use in Belgium
How is the indexed cadastral income calculated in Belgium? Indexation coefficient, use for personal income tax, property tax, and rental.
- 01 Definition
- 02 Calculation
- 03 Uses
- 04 Key points
What is the indexed cadastral income
The cadastral income (RC) is a theoretical annual rental value assigned to each property by the cadastral administration. It was last generally revised in 1975 and is indexed each year using the consumer price index. The indexed RC is the non-indexed RC multiplied by the annual indexation coefficient.
How to calculate the indexed RC
Indexed RC = Non-indexed RC x indexation coefficient (published annually by FPS Finance).
For tax year 2027: the coefficient is approximately 2.1016. A property with a non-indexed RC of 1,000 EUR has an indexed RC of 2,102 EUR. The taxable rental income for properties rented to individuals is: indexed RC x 1.40 = 2,943 EUR.
Uses of the cadastral income
The RC serves as the base for: the property tax calculation (indexed RC x regional/municipal rates), personal income tax on rental income (indexed RC x 1.40 for properties rented to individuals), and lease registration (determines the registration duty). Find your RC on the MyMinfin portal or on your property tax assessment notice.
Key points
Always declare the non-indexed RC in your tax return — the tax authorities index automatically. The RC does not change when you renovate (unless you make major structural changes that trigger a reassessment). For complete details, consult our rental taxation guide and use a rental management software to track fiscal data.
Frequently asked questions
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The cadastral income appears on your property tax assessment notice, on MyMinfin (FPS Finance), and in the deed of purchase. It is always the non-indexed cadastral income that is mentioned -- indexation is calculated by the tax authorities.
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No. The cadastral income was set in 1975 and has never been reassessed based on the market. Even indexed, the cadastral income is generally 3 to 5 times lower than the actual rent. This is the tax advantage of renting to an individual in Belgium.
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Yes. The owner can file a complaint with the cadastral administration within 2 months of notification. Grounds include: calculation error, property modification (partial demolition, disaster), or environmental change (nuisance, depreciation).