Second-home tax in Wallonia

What is a second home?

The 2026 Walloon circular gives the reference definition: it is any dwelling, existing on a date set by the commune (generally 1 January), for which the person who may occupy it is not registered, for that dwelling, in the population register or the register of foreign nationals.

In practice, this can cover:

• an owner who is not domiciled there and has not let it to a tenant;
• a tenant domiciled elsewhere;
• a holder of a real right (usufructuary, co-owner…) domiciled elsewhere.

The municipal regulation read gives as examples country houses, bungalows, flats, weekend houses, pied-à-terre, chalets and residential caravans.

Who pays?

The communes designate the taxpayer. The circular points out that they can provide for joint liability between the occupant and the owner in the case of a letting. In the example read, the tax is due for the whole year by any person who has the second home at their disposal on 1 January, even if they lose that status during the year.

A few clarifications from the circular:

• the tax does not apply to rural gîtes, farm gîtes, furnished tourist accommodation and guest rooms under the Walloon Tourism Code, which may be subject to a tourist tax (taxe de séjour);
• it recommends not levying it on residents accommodated in an establishment for older people;
• it recommends exempting the period during which the dwelling is made available for humanitarian reasons;
• a commune cannot exempt a second home because its occupant is already domiciled at another address in the same commune (Council of State judgment no. 66545 of 4 June 1997, cited by the circular).

Declaration, payment and penalties

The procedural rules come from the Code de la démocratie locale et de la décentralisation (the Walloon Local Democracy and Decentralisation Code, articles L3321-1 to L3321-12) and from each commune’s regulation. In the example read:

• the commune sends a declaration form to be returned within 30 days;
• if no form has been received, you must declare spontaneously at the latest within the month of the dwelling becoming a second home, of taking ownership or of occupation;
• the tax is payable within 2 months of the tax assessment notice (avertissement-extrait de rôle) being sent;
• if the declaration is missing, incorrect or incomplete, the tax is assessed automatically and increased by 100% (€1,500 in total for a rate of €750), except for a first breach committed in good faith.

And income tax?

This municipal tax comes on top of the taxes on the property. Wikifin states that, for a second home you occupy yourself, the indexed cadastral income, increased by 40%, is taxed at the rate of your highest band, at most 50%. Property tax (précompte immobilier) is due every year. See rental income, cadastral income and property tax.

Who does this matter to when buying?

If you buy a weekend home in Wallonia, ask the commune for its tax regulation before signing and add this annual cost to your budget. For registration duties and the other costs, see registration duties and the purchase costs tool. For a tourist letting, whether you fall inside or outside the scope of the tax depends on the regulation and the Walloon Tourism Code: ask the commune.

Which professional to consult

The finance or tax department of your commune can inform you about the tax regulation and the declaration. A notary can advise you on purchase costs and the charges linked to the property. An accountant can help you with the overall tax picture.