Municipal tax

Municipal tax covers the various local taxes levied by Belgian municipalities. The most important consists of surcharges on the property tax, added on top of the regional base rate. These surcharges vary considerably between municipalities: from 1,200 to over 3,000 surcharge centimes, which can double or even triple the base property tax. Some municipalities also levy additional taxes on vacant properties, second residences, or undeveloped land. The choice of purchase municipality thus directly impacts the annual fiscal cost of the property. Brussels municipalities generally apply higher rates than Flemish municipalities.