Our practical sheets

Our practical sheets

Local taxes

Preemption rights / Servitudes / Local taxes

Every owner or occupant of a dwelling is liable for the property tax and/or the housing tax.

These two taxes are established for the whole year according to the elements existing on January 1st of the taxation year, no matter if a change takes place during the year (sale, move...).

The property tax

- The person liable
Legally, only the owner of the dwelling(principal or secondaryresidence ) is liable for the property tax.

- Exempt property and duration

  • - New constructions: two years after completion;
  • - Energy-efficient housing: 50 to 100%, as determined by the municipalities, for a minimum of five years.

The housing tax

- The taxpayer
The housing tax is due by all persons (owner, tenant or free occupant) who have furnished premises on January 1 of the tax year.

The municipalities have the option of increasing the tax on secondary residences by between 5% and 60%, except in the case of exemptions.

- Allowances for the principal residence

  • - Mandatory: 10 to 15% for family expenses;
  • - Optional: 1 to 15% depending on the municipality.

Exemption common to the property tax and the housing tax

Under certain conditions, elderly or disabled people of modest means benefit from a tax reduction if their income does not exceed a certain amount: €16,591 for a couple without dependents.

Note: people who cannot benefit from a property tax or council tax exemption can ask to benefit from a ceiling based on their income.