Immolytics
Taxation

Property income

Tax category encompassing all income derived from owning or renting property.

Full definition

Property income is a distinct category in the Belgian tax return. For owner-occupied property, only the indexed CI is considered. For property rented to individuals: the indexed CI increased by 40% is declared (not actual rent).

Related terms

Cadastral income

Fictitious net rental income value assigned by the tax administration to each property.

Property tax

Annual regional tax calculated on the cadastral income of a property.

Buy-to-let investment

Purchase of a property with the intention of renting it out for income.

Useful links

Property pricesNotary feesEstimation

FAQ

Tax category encompassing all income derived from owning or renting property.