Property tax reduction for dependent children
How to benefit from the property tax reduction for dependent children in Belgium. Amounts, conditions, and procedure by Region.
- 01 The principle
- 02 Reductions by region
- 03 Conditions
- 04 How to apply
The principle of the property tax reduction for dependent children
All three Belgian regions offer a property tax reduction for dependent children registered at the property. The amount and conditions vary by region. This reduction benefits owner-occupants.
Reductions by region
| Region | 1st child | 2nd child | 3rd child+ |
|---|---|---|---|
| Brussels | 10% | 20% | 30% |
| Wallonia | 125 EUR | 250 EUR | Progressive |
| Flanders | 7.5% | 10% | 10% (cumulative, up to 50%) |
The Flemish system is cumulative: 3 children = 27.5% reduction (7.5 + 10 + 10).
Conditions
The children must be registered at the property (domiciled there). The reduction applies to the owner-occupant’s primary residence. It is generally applied automatically based on the national register data.
How to apply
The reduction is usually automatic. If it does not appear on your property tax assessment, verify your household composition at the municipality and contact the regional property tax authority. File a complaint within 6 months of the assessment notice if needed. For complete information, consult our property tax guide and our rental taxation guide.
Frequently asked questions
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The reduction applies to the property occupied by the owner and their children (primary residence). It does not apply to rented properties. If you are a tenant, it is your landlord who benefits from the reduction -- in theory, they should pass it on through charges.
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One dependent child is sufficient in all three Regions. The amount of the reduction increases with the number of children. In Flanders, the reduction is 7.5% for the first child, then 10% per additional child.
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Yes, in principle. National register data (household composition) is used to calculate the reduction. If it does not appear on your assessment notice, check your household composition at the municipality and contact the regional administration.