Cadastral income

Cadastral income (CI) is a notional value set by the General Administration of Patrimonial Documentation of the FPS Finance. It corresponds to the average annual net rental income the property would have earned in 1975. It is indexed every year (index factor of 2.3 in 2026). The CI is the basis for property withholding tax and for calculating property income in the tax return. It is not used for inheritance tax or registration duties, which are based on the property's market value. One's own home is exempt from personal income tax. For a property let to an individual for private use, the indexed CI increased by 40% is added to taxable income.