Belgium Property Tax Calculator 2026 — Onroerende Voorheffing / Précompte Immobilier

Calculate Belgian property tax based on indexed cadastral income (KI/CI) with regional, provincial, and communal additions.

How Onroerende Voorheffing / Précompte Immobilier works in 2026

Onroerende Voorheffing (Dutch) / Précompte Immobilier (French) is an annual tax on immovable property (land and buildings) in Belgium. It is based on the cadastral income (KI/CI — Kadastraal Inkomen / Revenu Cadastral), which is the deemed rental value determined by the government. The KI is indexed annually (roughly 2–4% per year) and a regional rate of 2.54% is applied. Provinces and municipalities add their own surcharges as a percentage of the regional tax, typically ranging from 200–400% and 500–2500% respectively. For main residences in Flanders, a 70% reduction on the regional portion applies.

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Belgium Property Tax Calculator 2026 — Onroerende Voorheffing / Précompte Immobilier

Calculate Belgian property tax based on indexed cadastral income (KI/CI) with regional, provincial, and communal additions.

Typical rates by region:
Typical provincial: 200–400%, communal: 500–2500%
Indexed Cadastral Income€ 2.500,00
Regional Tax (2.54% of KI)€ 63,50
Provincial Addition (300%)€ 190,50
Communal Addition (1000%)€ 635,00
Main Residence Reduction (70%)-€ 44,45
Total Onroerende Voorheffing / Précompte Immobilier€ 844,5533.8% effective rate on indexed KI

Tax Breakdown

Comparison Across Regions

Understanding your results

Indexed Cadastral Income: The KI/CI value after annual indexing. If your value is not yet indexed, the calculator applies a 3% increase. Regional Tax (2.54%): The base tax calculated on the indexed KI. Provincial Addition: A surcharge set by the province, expressed as a percentage of the regional tax. Communal Addition: A surcharge set by the municipality. Main Residence Reduction (Flanders only): A 70% reduction on the regional tax portion for your primary home.

Regional differences

Flanders (Vlaanderen): Provincial additions typically 200–400%, communal additions 500–2500%. Main residence reduction of 70% on the regional portion is available. Wallonia (Wallonie): Provincial additions typically 200–400%, communal additions 600–2500%. Brussels (Brussel): No provincial level, so no provincial addition. Communal additions typically 500–2500%.

Finding your Cadastral Income

Your cadastral income (KI/CI) is listed on your property tax bill (aanslagbiljet / avertissement-extrait de rôle) or can be found in your property deed. It is also available via the MyMinfin portal. As a rough estimate, the KI is typically around 60% of the annual market rent of the property.

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