Noah Patel
As of April 2024, tenants in Belgium are required to declare certain rent payments, with non-compliance resulting in non-deductibility. This new rule applies to all legal entities and natural persons who are required to file an income tax return in Belgium. However, it only applies to natural persons if they deduct rent payments as tax-deductible expenses in their income tax return. If you own real estate in Belgium, you must declare the income from it, including actual rental income or theoretical income from a second or third residence. The Belgian government does not tax rental income directly, but it impacts the tax on other income that is taxable in the country.
| Characteristics | Values |
|---|---|
| Rental agreements | There are two common types of rental agreements in Belgium, based on their length: short-term and long-term. Short-term leases are valid for 6 months to 3 years, while long-term rental contracts are often called "9-year contracts," with a range between 3 and 9 years or unspecified. |
| Tenant rights and obligations | In Belgium, tenants have the right to a rental contract, to a safe and habitable property, to privacy, to sublet, and to a security deposit. They are also responsible for paying rent on time, taking care of the property, and following the terms of the lease. |
| Registration of lease agreements | From January 1, 2025, residential lease agreements in the Brussels-Capital Region must be registered with the Federal Public Service Finance. Tenants can also register the lease if the rented property is intended exclusively for housing, but they are not legally obliged to do so. |
| Taxation of rental income | Rental income in Belgium is taxed based on the property's cadastral income (CI), which is a fictitious annual net rent established by the government. The CI is indexed annually and increased by 40% to determine the taxable income. |
| Declaration of rent | As of April 2024, tenants in Belgium are required to declare certain rent payments when filing an income tax return. This applies to legal entities and natural persons, but only if they deduct rent payments as tax-deductible expenses. |
| Non-resident income tax | Non-residents with income in Belgium, including rent, must file a non-resident income tax return. This can be done online or in paper form, and the deadline for the 2024 tax year is between September and November 2025. |
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What You'll Learn
Renting to a commercial tenant
If you are renting out a property in Belgium, you must declare the rental income in your tax return. This is the case whether you are a resident or a non-resident. For non-residents, the income tax return period for 2024 (tax year 2025) has not yet started. You can file a tax return from 4 September to 21 November 2025. However, you can always file a tax return for the income years 2022 and 2023 (tax years 2023 and 2024).
There are four types of property leases under Belgian law: the standard (civil) lease, the retail lease (often misleadingly called “commercial lease”), the residential lease, and the agricultural lease. Office leases are governed by the rules applicable to standard (civil) leases.
If you are renting out a business property, you must register the lease agreement within four months of signing it. You must pay a 0.2% registration duty on the total amount of rent and charges imposed on the tenant for the duration of the lease agreement, with a minimum charge of €50. For example, if you register a three-year lease with monthly rent of €900 and monthly charges of €100, the total amount on which the registration duty is calculated is €36,000, and you will have to pay €72 in registration duty.
In Belgium, the landlord-tenant relationship is governed by a lease agreement. Commercial or residential lease agreements usually provide that the tenant is held liable for insuring the contents of the leased property, while the landlord is responsible for the exterior of the building and any construction-related damage.
In Belgium, it is illegal to sublet a whole property. However, it is possible to sublet a room with written permission from the landlord.
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Non-resident income tax return
If you are a non-resident in Belgium, you must file a non-resident income tax return if you have income liable to tax in Belgium. This includes income from remuneration, pension, or rent. If you own immovable property in Belgium and rent it out, you must declare it if the total income amounts to €2,500 or more. This is the case even if you are not liable to pay tax on that income.
If you are a non-resident, you are only taxable on Belgian domestic income. This includes income from a Belgian company, or if you spend more than 183 days in the country. Income from an independent activity is taxable if it is obtained by means of a 'fixed base' in Belgium or results from business carried out in Belgium. Other types of taxable income include Belgian real estate income and financial investments.
If you are filing a non-resident income tax return, it is recommended that you send the tax assessment notice of your state of residence with your tax return. This will ensure that your income tax return is processed more quickly. You can file your tax return online via MyMinfin or request a paper tax return from the relevant department. The language of your tax return form depends on the municipality in which you reside.
It is important to note that if you have arrived in Belgium and registered at the town or city hall, you will automatically be considered a resident for tax purposes, and your worldwide income will be taxable in Belgium. However, if you have not filed a resident tax return, you may be able to demonstrate to the tax authorities that your principal place of residence remains abroad and apply for non-resident status.
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Tax on rental income
In Belgium, rental income is taxed as income from immovable property. If you are renting out a property for private use, you are not taxed directly on the rent received. Instead, the Belgian tax authorities will look at the property's cadastral income (CI). The CI is a fictitious annual net rent established by the government based on values from 1975. It is indexed annually and then increased by 40% to determine the taxable income from immovable property. You must declare the CI in your tax return, and the tax is calculated based on this amount.
For example, let's say you own an apartment with a non-indexed CI of EUR 800 and rent it out for EUR 650 per month, or EUR 7,800 annually. As the tenant is using the property exclusively for private purposes, you do not need to declare the actual rent received. Your tax return will refer solely to the CI. The taxable income is calculated as follows: 800 x indexation (2024: 2.1763) x 1.40 = EUR 2,437.46.
However, if you are renting out a property for commercial use, such as an office or business space, the tax authorities will tax you based on the real rental income. This includes both the actual rent received and any rental benefits, such as maintenance and repair costs that are normally borne by the landlord. In this case, you will be taxed on the net rent after deducting a flat rate of 40% from the gross rent.
It is important to note that if you own a second property that you are not renting out, you still need to declare the CI (indexed and increased by 40%) annually, even if there is no rental income. Your own personal residence is exempt from this requirement, unless you rent out a portion of it, in which case you must declare the CI for the days it was rented out.
Additionally, if you are a non-resident of Belgium and have rental income from a Belgian property, you must file a non-resident income tax return. This applies if you rent out a Belgian property and the total income from your immovable property amounts to EUR 2,500 or more.
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Tenant rights and obligations
Belgium is considered to have strong tenant protections in place. While laws governing rental agreements vary depending on the type of contract and region, certain tenant rights and obligations are universal.
Tenant Rights
Tenants in Belgium are entitled to housing stability, fair treatment, and regulated rent practices. It is illegal for landlords to terminate short-term rental agreements prematurely, except under specific circumstances, such as the landlord or their family moving into the property. In such cases, they must provide three months' notice and pay a penalty of one month's rent.
Tenants have the right to end their lease at any time by providing three months' notice and paying compensation, the amount of which depends on the length of the lease. Long-term rental contracts, often referred to as "9-year contracts," can be terminated prematurely without a reason, again with three months' notice.
Tenants are also entitled to receive their rental deposit back within two months of returning the keys. If the landlord fails to do so without legal proceedings, they will be liable for a penalty of 10% of the rent per month.
Additionally, tenants have the right to a property in good condition at the end of the lease. The landlord is responsible for carrying out any major repairs caused by wear and tear or defects.
Tenant Obligations
Tenants are responsible for general cleaning and any minor repairs resulting from damage they have caused. They are also typically responsible for addressing plumbing issues, broken windows, or tiles, unless stated otherwise in the contract.
Tenants must notify the landlord of any major problems as soon as possible, preferably by sending a registered letter. It is advisable for tenants to carefully inspect the property before moving in and perform an inventory check, ideally with the landlord, within the first month of the rental contract.
It is important to note that subletting an entire property in Belgium is illegal without written permission from the landlord. However, subletting a room is permitted with the landlord's consent, and students participating in exchange programs or internships are legally allowed to sublet without written permission.
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Registering a lease
In Belgium, accommodations are rented on the basis of a written and signed rental contract, also referred to as a lease or tenancy agreement. The lease contract must be signed in one of the official languages of the Brussels-Capital Region, which are French or Dutch.
From 1 January 2025, you must register residential lease agreements in the Brussels-Capital Region with the Federal Public Service Finance and the Brussels-Capital Region. Registration of the lease contract is mandatory and free of charge if done within two months of signing the lease contract.
- Sign in to MyMinfin.
- Click on 'Een huurcontract laten registreren (MyRent)' ('Register a lease agreement (MyRent)') in the 'Mijn woning en mijn onroerende goederen' box ('My home and my immovable property').
- Click on 'Huurcontracten' ('Lease agreements') on the left in the menu and then on 'Uw contract aanbieden' ('Submit your lease agreement').
- Enter the requested data and enclose a copy of the lease in PDF format. This may also be digitally signed with an eID.
- Send your application.
- You will receive a receipt notification, but this does not mean that your application has been registered.
- Once your application has been processed, you will receive proof of registration, also known as the registration certificate.
If you are unable to submit your lease online via MyMinfin, you can also register your lease by post. Fill in the form, sign it, and send it along with any attachments to the appropriate department. You can find the contact details by searching for the name or postal code of the municipality in which the property is located.
It is important to note that the rules governing rental contracts vary according to the region in which the accommodation is located and the type of rental contract. There are two common types of rental agreements in Belgium, based on their length: short-term leases (6 months to 3 years) and long-term leases (ranging from 3 to 9 years or unspecified). In addition, there are less common types of rental contracts, such as very short leases of less than 6 months and lifetime leases.
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Frequently asked questions
If you are a tenant, you must declare rent payments as tax-deductible expenses in your income tax return. If you are a landlord, you must declare the income from rent in your income tax return.
If you are not a resident of Belgium but have income in Belgium, such as rent, you must file a non-resident income tax return.
You can declare rent in Belgium by filing a tax return online or in paper form. You can file your tax return online via MyMinfin or request a paper tax return by contacting the relevant department.
For private rental income, you are not usually taxed directly on the rent received. Instead, the tax authorities look at the property's cadastral income (CI), which is a fictitious annual net rent established by the government. If you are renting to a commercial tenant, you will be taxed on the net rent.
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