Renting a parking space, garage, or storage unit in Belgium
Renting a parking space, garage, or storage unit in Belgium: common law lease, not a residential lease. Rules, taxation, termination, and contract template.
- 01 Legal framework
- 02 The rental contract
- 03 Taxation
- 04 Practical tips
Legal framework for parking rental
Renting a parking space, garage or storage unit in Belgium does not fall under the primary residence lease. It is governed by common rental law (Civil Code, art. 1708 et seq.), which offers more freedom to the parties.
Differences with a residential lease
| Criterion | Parking lease | Residential lease |
|---|---|---|
| Minimum duration | None | 3 years (short term) or 9 years |
| Notice period | Freely set | 3 to 6 months depending on case |
| Registration | Optional | Mandatory |
| Rental deposit | Freely set | 2-3 months maximum |
| Indexation | Free | Regulated (health index) |
| For residential lease rules, see our guide on the lease and contract. |
The rental contract
Essential clauses
A good parking rental contract should contain: identification of the parties, precise description of the space (number, floor, dimensions), rent amount and payment method, duration and renewal conditions, notice of termination, authorised use (vehicle, storage), and property inventory (optional but recommended).
Parking linked to a dwelling
If the parking is rented with a dwelling, two situations:
| Configuration | Applicable regime |
|---|---|
| Parking and dwelling in the same lease | Residential lease (together) |
| Parking and dwelling in separate leases | Common law for the parking |
| It is strategically preferable to separate the two leases for more flexibility. |
Parking rental taxation
Income tax
Parking rental income is taxed the same way as property income: Individuals: indexed cadastral income x 1.4 (if rented to an individual); Rental to a company: actual rent (40% flat-rate deduction).
VAT
Parking rental is in principle subject to VAT (21%) when it is separate from a dwelling. Exception: if the parking is ancillary to the dwelling and rented together, the VAT exemption for housing applies.
Property tax
The property tax is owed by the landlord, as for any real estate. It is calculated on the parking’s cadastral income. For more on taxation, see our guide on rental taxation.
Practical tips
For the landlord
- Draft a written contract even though it is not mandatory
- Carry out a property inventory with photos (walls, floor, door)
- Provide for a 1 to 2 month rental deposit
- Specify the authorised use (no storage of hazardous materials)
- Check your insurance covers parking rental
For the tenant
- Check the space dimensions before signing
- Ensure your car insurance covers parking in a private garage
- Keep a copy of the contract and co-ownership regulations if applicable
- Comply with usage rules (no mechanical repairs, no prohibited storage) For a professional parking lease, the rules of the commercial lease may apply depending on the use.
Frequently asked questions
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No. Renting a parking space, garage, or storage unit falls under common law (Civil Code). The protective rules of the primary residence lease do not apply.
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The duration is freely agreed between the parties. There is no minimum or maximum duration imposed. A one-month notice period is common unless otherwise agreed.
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Registration is not mandatory for a parking lease (unlike a residential lease). It is nonetheless recommended to give the contract a fixed date.