Property tax optimization

Property tax relief covers the legal schemes that reduce tax through real estate. In Belgium, they have become scarce. The mortgage advantages for one's own home (housing bonus, chèque habitat) are abolished for new loans in all three regions, and the law of 18 December 2025 abolished most federal advantages for other properties, including the ordinary interest deduction, from tax year 2026. The main lever remains the taxation of rent: a property let to an individual for private use is taxed on the indexed cadastral income increased by 40%, not on the actual rent. The regions also support renovation with grants and low-rate loans. In a company, works and the building can be depreciated. Unlike France (Pinel law), Belgium has no specific scheme for investing in new rental homes.