Requesting a property-tax deduction

The following criteria must be satisfied as of 1 January of the year for which the deduction is requested.

Request for a deduction for a modest home:

• you are legally liable for the property tax;
• the property is your only home; you occupy it personally;
• the sum of the non-indexed cadastral income from your home and the cadastral income from all of your real estate holdings in Belgium does not exceed €745.

Request for a deduction for a “disabled person” or “disabled war veteran”:

• you are legally liable for the property tax or occupy the home;
• you are certified as a “disabled war veteran” or “disabled person”.

Request for a deduction as “head of a household”:

• you are legally liable for the property tax or occupy the home;
• the household includes at least two children or one disabled person (disability of at least 66%) or another related person running the household 

You must complete and submit the application form by post or email.

• Code des impôts sur les revenus 1992