Estimate your cadastral income online
Are you paying too much property tax?
It could be because of your cadastral income.
Take the test:
In Belgium, the Précompte Immobilier is calculated on the basis of the Revenu Cadastral (RC). The RC calculation corresponds to the rental value of your property, based on its location and characteristics (comfort, dilapidation, etc.).
But this Cadastral Income was calculated by the administration... in 1975! It does not take into account changes in your property or in the rental market.
To update the RC of each property, the SPF proposes a fixed indexation each year, common to all properties. It is 2.09 in 2023; this means that to calculate your Indexed Cadastral Income (2023), you simply need to multiply the RC by 2.09.
Example for a 2-bedroom apartment in Woluwe-Saint-Pierre:
Non-indexed cadastral income (1975): €860
Indexed cadastral income (2023): 860 x 2.0915 = €1798
So does the 1975 RC still apply to your property?
Not necessarily, and if so, you may be paying too much property tax. There are ways of revising the Cadastral Income, but you need to have arguments to justify a new RC.
This form allows you to obtain an estimate of your liability in 4 steps.
Have you just bought a new property? Remember to check the cadastral income before you pay too much tax!
Are you having work done? Now's the time to revise your cadastral income!
Let our experts help you
Answers to your questions about Cadastral Income
What is Cadastral Income?
Cadastral income (RC) is the basis for levying withholding tax on real estate and for determining real estate income subject to personal income tax.
The RC is not a real income, but a fictitious income that corresponds to the average annual net income that a property would provide to its owner. It is therefore the average net rental value of the property for one year at the reference time. Until now, this reference date has been January 1, 1975.
What's the difference between property tax and cadastral income?
Cadastral income is set at federal level. Cadastral income does not have to be paid, but is used as the basis for calculating the withholding tax on real estate and for determining real estate income subject to personal income tax.
Property withholding tax is an annual tax based on indexed cadastral income. It is a regional tax. From now on, the regions will directly process and collect the withholding tax on properties located on their territory.
Why calculate my cadastral income?
Calculating your Cadastral Income allows you to better understand whether you are in a situation where you are paying more Property Tax or less Property Tax than if you had your Cadastral Income updated by the administration.
When can the Cadastral Income be revalued?
You can request a reassessment of the Cadastral Income after major modifications to your property (works).
The administration may also send you notification of a change in your Cadastral Income: in this case, you have 2 months in which to contest the change.
However, it is not possible to request a revision of your cadastral income outside the period allowed for complaints. The administration will only correct the cadastral income if it can be proved that a material error (e.g. a clerical or calculation error) has been made.
The purchase of a property does not give the new owner the right to lodge a claim against the cadastral income previously established.
What is indexed cadastral income?
The cadastral income (CR) taken into consideration for the recording of the property withholding tax and for the calculation of the property income in the tax return is the indexed cadastral income.
By law, cadastral revenues must be revalued every 10 years as part of a general equalization process. Since this general revision is overdue, cadastral revenues have been adjusted in line with the consumer price index (automated indexation) since the 1991 revenue year.
What if my estimated cadastral income is lower?
If you obtain a lower Cadastral Income via our estimator and the difference is significant, contact our experts to assist you in contesting it.
What if my estimated cadastral income is higher?
It is possible that our estimator has not taken into account all the specifics of your property. If you still think your RC is too high, you can contact our experts for assistance.