Municipal tax on vacant properties in Belgium
The tax on vacant dwellings in Belgium: amounts by Region, conditions, exemptions, and how to avoid the surcharge as a landlord.
- 01 The principle
- 02 Amounts and conditions
- 03 Exemptions
- 04 Key points
The principle of the vacant property tax
Several Belgian municipalities and regions levy a specific tax on vacant or abandoned properties. The aim is to discourage property vacancy and encourage owners to put properties on the rental market. This tax is separate from the property tax and the second home tax.
Amounts and conditions
The tax varies by municipality and region. In Brussels, the regional tax on vacant properties can reach 500 EUR per metre of frontage per year. In Wallonia, municipalities can levy their own vacancy tax. In Flanders, the Leegstandsheffing applies to properties on the vacant property register.
A property is generally considered vacant if it has been unoccupied for more than 12 consecutive months (criteria vary by region).
Exemptions
Common exemptions: property under renovation (with building permit), property in probate proceedings (limited period), property for sale (limited period), property rendered uninhabitable by disaster. The owner must apply for the exemption and provide supporting evidence.
Key points
Vacant property taxes can be substantial. If you own a vacant property, consider renting it out or applying for an exemption. A rental management software helps manage the letting process. For complete fiscal information, consult our rental taxation guide and our property tax guide.
Frequently asked questions
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In Brussels, the regional tax on vacant dwellings can reach EUR 500 per linear metre of facade per year (1st year), doubled the 2nd year and tripled the 3rd. For an apartment with 5m of facade: EUR 2,500 the 1st year, EUR 5,000 the 2nd.
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Accepted proofs of occupation are: a registered lease, a resident's domiciliation, regular energy bills, or an active works permit. Simply listing the property for sale or rent (advertisements) is generally not sufficient.
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No, if the works are documented (planning permission, contractors' invoices). A property under active renovation generally benefits from an exemption for the duration of the works (limited to 1-2 years depending on the Region).