Property tax calculator

Property tax (precompte immobilier/onroerende voorheffing) is an annual Belgian tax based on the indexed cadastral income. It includes a regional base, provincial and municipal surcharges.

The cadastral income is set by the Cadastre Administration. It represents the notional net annual rental income, based on 1975 values.

For individuals, property tax is not deductible from income tax. For companies, it may be deductible as a professional expense.

Yes: reduction for dependent children, disability, modest dwelling. Conditions vary by region.

The tax assessment is sent between June and September. Payment is due within 2 months of receipt.