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Local taxes
Definition of local taxes
Any owner or occupant of a dwelling is liable for the property tax and/or the housing tax.
These two taxes are established for the entire year according to the elements existing on January 1st of the tax year, regardless of whether a change takes place during the year (sale, move ...).
Property tax
• The debtor
Legally, only the owner of the dwelling (main or secondary residence) is liable for property tax.
• Exempt property and duration
- New constructions: two years after completion;
- Energy-efficient housing: 50 to 100% on deliberation of the municipalities, for a minimum of five years.
The housing tax
• The debtor
The housing tax is due by all persons (owner, tenant or occupant free of charge) who have a furnished premises on 1 January of the tax year.
The municipalities have the right to vote an increase between 5 and 60% of the housing tax for second homes except in the case of exemptions.
• Allowances for principal residence
- Compulsory: 10 to 15 per cent for dependants;
- Optional: 1 to 15% depending on the municipality.
Common exemption from property tax and housing tax
Under certain conditions, elderly or disabled people of modest condition benefit from a relief 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 housing tax exemption can apply for a cap based on their income.
These two taxes are established for the entire year according to the elements existing on January 1st of the tax year, regardless of whether a change takes place during the year (sale, move ...).
Property tax
• The debtor
Legally, only the owner of the dwelling (main or secondary residence) is liable for property tax.
• Exempt property and duration
- New constructions: two years after completion;
- Energy-efficient housing: 50 to 100% on deliberation of the municipalities, for a minimum of five years.
The housing tax
• The debtor
The housing tax is due by all persons (owner, tenant or occupant free of charge) who have a furnished premises on 1 January of the tax year.
The municipalities have the right to vote an increase between 5 and 60% of the housing tax for second homes except in the case of exemptions.
• Allowances for principal residence
- Compulsory: 10 to 15 per cent for dependants;
- Optional: 1 to 15% depending on the municipality.
Common exemption from property tax and housing tax
Under certain conditions, elderly or disabled people of modest condition benefit from a relief 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 housing tax exemption can apply for a cap based on their income.
Good to know
If your financial or personal situation (increase in income, decrease in tax shares, etc.) changes in 2021, you may not be exempt from housing tax in 2021, even if you were in 2020! Indeed, the exemption thresholds may be exceeded in the event of a significant change from one year to the next. On the other hand, you will be able to benefit from the 30% discount this year.
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