Property taxation

Property tax is a tax that property owners must pay annually. 

The amount of this tax is a percentage of the indexed Opens in new windowcadastral income, which varies depending on the location of the property. Local surcharges (another portion of the tax) are also added to this tax, and these vary depending on the municipality where the property is situated. 

Property tax cannot be passed on to the tenant, who, in principal, is not concerned by it. However, some tenants may have an interest in considering, with the property owner, an application for a reduction in property tax. 

Property tax may be reduced under certain conditions: 

• if the owner-occupier lives in a modest house that is valued below a certain threshold; 
• if the owner-occupier or tenant is recognised as disabled or a severely disabled war veteran; 
• if the owner-occupier or tenant has dependants (children, individuals with disabilities, other dependants under certain conditions). 

Since the property tax is the responsibility of the owner, they must apply for this reduction from the tax authorities. However, if the tenant's family situation justifies the reduction, then the tenant should benefit from this advantage. From the 2020 tax year onwards, only landlords can apply for reductions for tenants. For more information, visit the Opens in new windowBrussels Taxation website. 

For faster processing of your requests concerning property tax visit Opens in new windowwww.mytax.brussels, the Brussels Taxation platform. 

Owners who entrust their property to a Opens in new windowsocial rental agency (AIS) are exempt from property tax. 

Certain social housing tenants are entitled to a reduction in property tax. It is the Opens in new windowpublic service property company (SISP) that is required to apply for this reduction for those who qualify. 

The composition of the household (presence of dependant child(ren), affects how the benefit from this property tax reduction is applied. Opens in new windowMore information can be found on the SLRB website. 

The Opens in new windowBe Home premium is designed to relieve the financial pressure caused by the increase in property tax for property owners who live in their property in the Brussels-Capital Region. The Be Home premium is normally automatically deducted from your property tax amount and is indicated on your tax certificate (notice of assessment).