Understand · Payroll glossary
What is cadastral income?
Updated on
Cadastral income is the theoretical annual rental income of a property, set by the administration: it is the basis for property tax (onroerende voorheffing / précompte immobilier) and for the tax on certain properties. In 2026: 2.3 (cadastral income indexation coefficient, 2026 income). In Dutch: kadastraal inkomen.
Definition of cadastral income
It corresponds to a theoretical annual net rent and is indexed each year with a coefficient. The cadastral income of the home you live in is not taxed under personal income tax, but you do pay property tax.
For a property you neither live in nor let, or that you let to a private individual as their home, the indexed cadastral income is increased by 40% and taxed.
The key figure in 2026
Source: Key figures personal income tax: cadastral income, indexation (13 February 2026): coefficient 2.3000 for tax year 2027, BDO (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.
Worked example
A cadastral income of €1,000 becomes €2,300 once indexed (× 2.3). For a second home, it is increased by 40%: €3,220 is added to your taxable income.
In Dutch: kadastraal inkomen
On a Dutch-language tax return, tax assessment notice (aanslagbiljet) or letter from the tax authorities, cadastral income is called ‘kadastraal inkomen’; on French-language ones, ‘revenu cadastral’. On Indexo’s English pages: cadastral income.
Dutch term taken from: FPS Finance, Wolters Kluwer (Jef Wellens) (secondary source).
Not to be confused with…
- Property tax: the annual tax on real estate, calculated on its indexed cadastral income and paid by the owner.
Calculate it for your situation
The full tax of a couple or a single person: salaries, self-employment, pensions, benefits, cadastral income, dividends and reductions, line by line.
Related terms
- Property taxTax and tax return · in Dutch: onroerende voorheffing
- Personal income tax (PIT)Tax and tax return · in Dutch: personenbelasting
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Key figures personal income tax: cadastral income, indexation (13 February 2026): coefficient 2.3000 for tax year 2027, BDO (secondary source).
- Quelle fiscalité pour votre bien loué ? (updated on 23 January 2026): €1,000 × 2.3 × 1.4 = €3,220 for 2026 income, Wikifin (FSMA) (secondary source).
- Toelichting bij deel 1 van de aangifte in de personenbelasting, aanslagjaar 2026 (Vlaams Gewest), FPS Finance.
- Overzicht van de belangrijkste fiscale grensbedragen in de personenbelasting (aanslagjaar 2026), Wolters Kluwer (Jef Wellens) (secondary source).