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What is property tax?

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Property tax is the annual tax on real estate, calculated on its indexed cadastral income and paid by the owner. In 2026: 1.25% and 3.97% (regional base rate: 1.25% in Wallonia and Brussels, 3.97% in Flanders, of indexed cadastral income). In Dutch: onroerende voorheffing.

Definition of property tax

It consists of a base rate set by the Region and additional centimes voted by the province and the municipality (and, in Brussels, the agglomeration). Each additional centime adds 1% of the base amount.

It is due every year, whether the property is occupied, let or empty; some Regions grant reductions, for example the BE HOME grant in Brussels for owners domiciled in the property.

The key figure in 2026

1.25% and 3.97%Regional base rate: 1.25% in Wallonia and Brussels, 3.97% in Flanders, of indexed cadastral income

Source: Berekening van de onroerende voorheffing, Vlaamse Belastingdienst (vlaanderen.be). Value in force on 1 October 2026.

Worked example

In Anderlecht, a cadastral income of €1,000: €2,300 indexed × 1.25% = €28.75 base; with 4,839 additional centimes (municipality and agglomeration), property tax comes to €28.75 × (1 + 4,839 / 100) = €1,419.96 a year.

In Dutch: onroerende voorheffing

On a Dutch-language tax return, tax assessment notice (aanslagbiljet) or letter from the tax authorities, property tax is called ‘onroerende voorheffing’; on French-language ones, ‘précompte immobilier’. On Indexo’s English pages: property tax.

Dutch term taken from: FPS Finance.

Not to be confused with…

  • Cadastral income: the theoretical annual rental income of a property, set by the administration: it is the basis for property tax and for the tax on certain properties.
  • Municipal surcharge: a supplement to your personal income tax, paid to your municipality: a percentage of the tax, set by each municipality.

Calculate it for your situation

Indexed rent or buying with costs, interest and property tax: your wealth over 10 or 20 years.

Rent or buy?

Related terms

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.