Second home tax in Belgium
What tax applies to a second home in Belgium? Property tax, municipal tax, personal income tax, and fiscal impact for the owner of a second dwelling.
- 01 The principle
- 02 Amounts by municipality
- 03 Exemptions
- 04 Key points
The principle of the second home tax
Many Belgian municipalities levy an additional tax on second homes and properties not used as primary residences. This tax is separate from the property tax and is set by municipal regulation. It applies to properties where no one is registered as a resident.
Amounts by municipality
The tax varies widely: from 0 EUR (some municipalities do not levy it) to 1,500 EUR or more per year. Coastal municipalities and tourist areas tend to have higher rates. The tax is an annual flat rate, not a percentage of the property value.
Exemptions
Some municipalities exempt: properties for sale (limited period), properties under renovation (with a building permit), properties rented as a primary residence (tenant registered). Check your municipality’s specific regulations. An appeal is possible within the prescribed deadline.
Key points
Factor the second home tax into your investment profitability calculation. Check the municipal rate before purchasing. If the property is rented and the tenant is registered there, the tax may not apply. For complete fiscal information, consult our rental taxation guide and use a rental management software.
Frequently asked questions
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Yes. In addition to the standard property tax, many municipalities apply a municipal tax on second homes (EUR 300 to 1,500/year). The property must also be declared in the personal income tax return under code 1106 (non-indexed cadastral income).
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No. If the property is rented as the tenant's primary residence, it is no longer the owner's second home but a rental property. The second home tax only applies to unrented properties used as a second dwelling by the owner.
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No. The municipal second home tax is not deductible from personal income tax. The property tax is integrated into the cadastral income system and is also not separately deductible.