Property tax
Annual regional tax calculated on the cadastral income of a property.
Full definition
Property withholding tax is an annual tax paid by the owner (or usufructuary) of a property in Belgium. It is calculated on the indexed cadastral income (index factor of 2.3 in 2026). The base rate is set by the region: 3.97% in Flanders, 1.25% in Wallonia and 1.25% in Brussels. Municipalities add their own surcharges, as do the provinces in Wallonia and the agglomeration in Brussels. These surcharges often weigh far more than the base rate, which is why the amount varies widely between municipalities. Each region has its own reductions, for example for dependent children or people with a disability. Brussels also pays a premium to owners who live in their property (EUR 164 in 2026).