Property tax

The property tax is an annual regional tax on real estate, such as houses, apartments, land... It is calculated as a percentage of the indexed Opens in new windowcadastral income. The cadastral income depends on the specific characteristics and location of the property.

For faster treatment of your requests: go toOpens in new window MyTax.brussels, Brussels Fiscality's online platform.

To log in as a company, watch this video in Opens in new windowFrench or Opens in new windowDutch.

For faster treatment of your requests: go to Opens in new windowMyTax, Brussel Fiscality's online platform.

To log in as a company, watch the video in Opens in new windowFrench or Opens in new windowDutch. 

The property tax is payable by the person who owns or holds rights to the property on 1 January of the tax year. This can be:

• The owner
• The possessor
• The holder of an emphyteutic lease
• The holder of building rights on someone else’s land
• The usufructuary

Since 2018, Brussels Fiscality sends the tax bill to a single taxpayer, even in cases of joint and undivided ownership.

The property tax is based on the cadastral income: an estimate of how much income the property would generate annually if rented out.

The net cadastral income reflects market conditions of 1 January 1975. It is provided by the federal administration (FPS Finance). This amount is then indexed according to the situation on 1 January of the tax year to obtain the indexed cadastral income, which is used to calculate the property tax for that year.

Municipal and agglomeration surcharges are then added to this calculation.

Mr. Jean Janssen owns a property in Anderlecht with an indexed cadastral income of €1,500. He is not entitled to any reductions. This is how his property tax is calculated:

*In 2025, the index value is 2.2446.

*These reductions are linked to the registered inhabitant of the property on 1 January of the tax year. A tenant might also be eligible if they meet the conditions. Since the 2020 tax year, only owners can submit the application to Brussels Fiscality. The reduction will be granted to the owner; the tenant may then deduct the amount from their rent. Important: the tenant can ony apply this deduction once per year.

**This reduction is only granted if the property is occupied and not rented out, or if it is used exclusively for schooling, cultural or social activities, sports, healthcare, recognised religious services or secular moral activities.

For more information about these reductions, please consult the Opens in new windowMyTax FAQ and the External linktax information sheet (in Dutch and French).

There are 4 main types of exemptions:

1. Buildings used for non-profit purposes (such as religious services, youth organisations, education, healthcare...).
2. Buildings used by a foreign state for housing its diplomatic or consular missions, or for non-profit cultural institutions.
3. Buildings owned by a foreign state or an international public-law organisation.
4. National property that does not generate income and is intended for public service or the common good.

For more information about these exemptions, please consult the External linkMyTax FAQ and the External linktax information sheet (only in Dutch and French).

You have two options:

• External linkMyTax
• Post: Brussels Fiscality, Place Saint-Lazare 2, 1210 Brussels

Make sure to include your taxpayer number (shown at the top right of your tax bill). If you do not have it, please provide your National Register number instead.

You have 193 days from the date your tax bill was sent to submit your request.

Under certain conditions, Brussels Fiscality may grant you a new payment deadline or allow you to pay the tax in instalments. Please note that this is a favour to taxpayers, not a right.

Conditions:

• You must submit your request before the payment deadline shown on your tax bill.
• You have no outstanding debts with Brussels Fiscality past their due date.

You can spread your payment over a maximum of four monthly instalments.

There are two ways to submit your request:

• Via External linkMyTax
• Post: Brussels Fiscality, Place Saint-Lazare 2, 1210 Brussels

Make sure to include your taxpayer number (shown at the top right of your tax bill). If you do not have it, please provide your National Register number instead.

Important: While waiting for a response, you may start paying according to the instalment plan you requested. Use the structured reference indicated on your tax bill and respect the conditions above.

When transferring a business, the notary may ask for a certificate proving that you have no outstanding debts with the administration.

This certificate only applies to the 2018 tax year and concerns only the property tax.

You can find the template and practical information on the page External linkCertificate for property tax.

Brussels Fiscality manages the property tax, which is calculated on the basis of the indexed cadastral income. The amount of net cadastral income is set by the FPS Finance and then communicated to Brussels Fiscality.

The cadastral income is considered final and is not reassessed unless there is a notable change to the relevant property.

If your property has undergone a significant change (e.g. renovation work or a change of use), you are required to inform the FPS Finance – Administration of Measurements and Valuations – by submitting a declaration to the following address:

• For declarations written in French: Avenue Prince de Liège 133, boîte 462, 5100 Jambes.
• For declarations written in Dutch: Gaston Crommenlaan 6, bus 462, 9050 Lederberg.

Please consult:

• Opens in new windowMyTax FAQ on the Property Tax
• External linkTax information sheet (only in Dutch and French)
• Procedure for registering as a business on MyTax in External linkDutch or External linkFrench.

Questions about your personal case? Opens in new windowContact Brussels Fiscality via MyTax.

• Ordinance of 23 November making the legislative adaptations for the take-over of the property tax by the Brussels-Capital Region in External linkDutch and External linkFrench.
• Decree of the Government of the Brussels-Capital Region executing the ordinance of 23 November 2017 making the legislative adaptations with regard to the take-over of the property tax service by the Brussels-Capital Region in External linkDutch and External linkFrench.
• Ordinance of 6 March 2019 concerning the Brussels Tax Procedure Code in External linkDutch and External linkFrench.