Property tax in Brussels: précompte immobilier explained

What is cadastral income?

The cadastral income (revenu cadastral) is a notional figure: the average net annual rental value the property could earn, set by the federal tax administration on a reference date that is still 1 January 1975. Bruxelles Fiscalité cannot change it. If something changes that affects it (works, a change of use), the taxpayer must report it to the federal finance administration in Jambes. The tax is calculated on the indexed cadastral income; be.brussels gives an index of 2.3 for 2026.

Your cadastral income does not depend on the price you paid. A recent purchase price and a very old valuation can sit far apart.

How the tax is calculated

tax = indexed cadastral income × (regional rate + agglomeration rate + commune rate)

• Regional rate: 1.25% for all properties. 0.8% applies to social housing owned by the CPAS and communes or tied to the Brussels regional housing company; 0% to homes rented through recognised social rental agencies.
• Agglomeration rate: 989 centimes × 1.25% = 12.3625%.
• Commune rate: the commune’s centimes × 1.25%.

One centime additionnel equals 1% of the regional tax added. In 2026 the communal surcharges range from 2,440 centimes (Auderghem) to 4,191 (Schaerbeek), with a regional average of 3,599. Examples: Anderlecht 3,850, City of Brussels 3,457, Ixelles 3,450, Uccle 3,400, Woluwe-Saint-Pierre 2,700, Saint-Josse-ten-Noode 4,090.

Illustration, with an indexed cadastral income of €1,500 and no reduction:

The same house can thus cost about 50% more in one commune than in another. The €1,500 figure is for illustration only; your own indexed cadastral income is on your bill.

Who pays, and when

• Who: the owner, possessor, long-lease holder, holder of building rights or usufructuary on 1 January of the tax year. Bruxelles Fiscalité sends the notice to a single taxpayer, even in co-ownership.
• If you buy or sell during the year: the person holding the right on 1 January pays the full bill. At the deed, buyer and seller can agree to share it proportionately; the buyer bears it from the date they take possession, and a flat share can be set in the sale agreement when the amount is not yet known.
• New builds: the tax is first due from 1 January of the year after first occupation, according to notaire.be.
• Payment: within 62 days of the seventh day after the notice was sent. The 2026 notices began on 10 July 2026, with about 400,000 bills sent mostly over the summer.
• Payment difficulties: Bruxelles Fiscalité may grant a plan of up to four monthly instalments, if requested in writing before the deadline and without other overdue debt.

Tenants

For main-residence, student and shared-tenancy leases, the landlord must bear the property tax (art. 226 of the Brussels Housing Code); for other leases the parties choose. Reductions linked to the occupant (children, disability) can benefit a tenant, but only the owner can apply, through MyTax.brussels. For leases from 1 November 2024, the landlord must apply on the tenant’s first request and pass the reduction on before the end of the lease year, by a rent reduction or a separate payment.

Reductions and premiums (conditions checked on 1 January)

If a reduction or premium is missing from your bill, apply via MyTax.brussels within 193 days of the notice being sent, or by post to Bruxelles Fiscalité.

Exemptions of interest to international residents

Some properties are exempt, such as those of non-profit bodies, buildings a foreign state uses for diplomatic or consular missions, and buildings owned by a foreign state or a public international organisation. The exemption must be requested; check with Bruxelles Fiscalité before assuming it applies.

Elsewhere in Belgium

Property tax is regional. Wallonia also applies 1.25% of the indexed cadastral income, plus provincial and communal surcharges. Flanders sets its own rate and surcharges, so compare before choosing a commune across the border.

Which professional to consult

• A notary, who handles the split of the tax between buyer and seller.
• An accountant or tax adviser for exemptions and income tax.
• A surveyor if works have changed the property.
• The commune’s tax office for local surcharges.