Property tax (onroerende voorheffing, précompte immobilier) is an annual tax paid by whoever owns a property (house, flat, land) in Belgium on 1 January of the tax year.
How is it calculated?
It is a percentage of the indexed cadastral income. The total consists of a regional base rate plus surcharges for the province and the municipality.
Reductions
In some cases you can get a reduction, for example for a modest home, for dependent children or for a disability. The conditions vary by region.
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