Cadastral income (CI) is used as the basis for collecting property tax and determining the property income taxed in personal income tax.

The CI is not an actual income, but a notional income corresponding to the average normal net income that the property provides its owner in a year. It is therefore the net average rental value in a year for the property at the reference date. This reference date has hitherto been 1 January 1975.

The gross rental value is reduced by charges estimated at a flat rate of 40% for developed immovable property and 10% for developed immovable property.

You can easily find the non-indexed cadastral income of your immovable property via MyMinfin.

For the collection of property tax and the calculation of property income in the tax return, indexed cadastral income is taken into account.

The law requires cadastral incomes to be revalued every 10 years during a general equalization. In the absence of such a general reassessment, the cadastral income (CI) has been adjusted by the consumer price index (automatic indexation) since income tax year 1991.

• The index for tax assessment year 2021 is 1.8630
• The index for tax assessment year 2022 is 1.9084
• The index for tax assessment year 2023 is 2.0951

You can easily find the non-indexed cadastral incomes of your immovable property via MyMinfin.

Cadastral income is determined at the federal level. Cadastral income is not payable but is used as the basis for calculating property tax and determining the property income taxed in personal income tax.

Property tax is tax to be paid annually that is determined based on the indexed cadastral income. It is a regional tax. From now on, the regions directly process and collect property tax for the property on their territory.

This means that the FPS Finance is not competent to answer your questions or to deal with your questions on property tax.

My property is in the Walloon Region. Where can I ask my questions?

For any questions or requests, please contact the Walloon tax administration.

My property is in the Brussels-Capital Region. Where can I ask my questions?

For any questions or requests, please contact the Brussels tax administration.

You can simulate how much property tax you have to pay on the website of the Brussels tax administration.

My property is in the Flemish Region. Where can I ask my questions?

For any questions or requests, please contact the Flemish tax administration.

You can simulate how much property tax you have to pay on the website of the Flemish tax administration.

Any newly determined, revised, estimated or revalued cadastral income is served on the person liable to tax by registered letter.

You can always contact the Surveys and Valuations Administration for any information on the determination of your CI. You can find contact details in the letter.

There are two situations in which you can file an objection to the CI served on you:

• upon valuation, in case of a newly developed property
• upon revaluation, in case of a refurbished property

For the objection to be admissible, a number of conditions must be met.

• The objection must be filed within a time limit of 2 months from the date of service of the CI (= date mentioned in the document).
• The objection should be sent by registered letter to the Surveys and Valuations Administration. The address can be found in the service letter.
• You must make a counterclaim in the objection, which means that you must specify the CI you yourself are proposing.

A specially appointed official is charged with investigating each admissible objection. Following negotiations with that official, an amicable settlement may be reached. If negotiations do not lead to an agreement, the investigating official will suggest appealing to the Tax Conciliation Department in order to still try to reconcile the positions.

If even the intervention of the Tax Conciliation Department does not lead to an agreement, both parties, i.e. the administration and the person liable to tax, may

• appoint 1 or 3 arbitrator(s) by mutual agreement
• jointly or separately request the justice of the peace to appoint 1 or 3 arbitrator(s)

The decision of this(those) arbitrator(s) will be binding on both the administration and the person liable to tax, whose interests will be safeguarded in that way. The decision can only be contested by filing an action in court.

The cadastral income taken into account to determine the amount of arbitration costs, is the cadastral income served by the Surveys and Valuation Administration on the person filing the objection.

For developed immovable property, arbitration costs are determined as follows:

• 7.5% for the first bracket of EUR 2,500 of the cadastral income served on the person filing the objection, with a minimum of EUR 75
• 1% for the bracket from EUR 2,500 to EUR 18,600
• 0.75% for the bracket over EUR 18,600

This amount may not exceed EUR 1,000.

Where 3 arbitrators are appointed, the remuneration of each of them is equal to 60% of the amount resulting from the above-mentioned rates.

The amounts so determined shall include miscellaneous expenses but not VAT.

If the cadastral income definitively determined, is equal to the average of the cadastral income determined by the administration and the cadastral income counterclaimed by the person filing the objection, the arbitration costs shall be borne half each by both parties.

In other cases, they shall be borne by the party whose figure deviates the most from the cadastral income definitively determined.