Cadastral income (kadastraal inkomen, KI, or revenu cadastral, RC) is a central concept in Belgian property taxation. Despite the name, it is not real income but a notional income that the Cadastre administration assigns to every property.
How is cadastral income calculated?
It is based on the net rental value of the property on a fixed reference date (still 1 January 1975). It represents the average annual net rental income the property would have generated at that time.
Why does it matter?
- Property tax (onroerende voorheffing): the annual regional tax you pay as an owner is calculated from the cadastral income.
- Personal income tax: if you rent out a property (or it is not your own home), the cadastral income is used to determine your taxable income.
- Reduced rates (historical): the cadastral income used to decide whether a modest home qualified for reduced registration duties. Those schemes have since been replaced.
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