Cadastral income: definition and use
Cadastral income is not an actual income. It is a notional value that we determine for an immovable property (building or land). This corresponds to the average annual net rental income you would receive in 1975 for your leased out property.
The FPS Finance determines the cadastral income. That is why you must declare all situations that may affect your cadastral income:
- a new construction, renovation or modification of a Belgian immovable property
- the acquisition, sale, new construction, renovation or modification of a foreign immovable property
Consulting
You can easily find the (non-indexed) cadastral incomes of your immovable property via MyMinfin:
- Sign in.
- Click ‘Mijn onroerende gegevens raadplegen’ (‘Consult my immovable property data’) under ‘Mijn woning en mijn onroerende goederen’ (‘My home and my immovable property’).
Annual indexation
The cadastral income refers to a value in 1975. To determine the current value of the immovable property, we therefore index the cadastral income yearly:
- 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 2.0915.
Basis for other taxes
The cadastral income is not a tax in itself, but serves as a basis for calculating other taxes:
- For Belgian immovable property, it forms the basis for the property tax. This is a regional tax you must pay annually.
- For foreign and Belgian immovable property, it serves to determine the property income in the tax return.
Property tax: a regional tax
Property tax is a tax to be paid annually that is determined based on the indexed cadastral income. It is a regional tax. The regions directly process and collect property tax for the property on their territory.
For questions about the property tax you can therefore contact the Region.
Flemish Region
For any questions, please contact the Flemish tax administration.
You can simulate how much property tax you have to pay (in Dutch) on the website of the Flemish tax administration.
Brussels-Capital Region
For any questions, please contact Brussels Taxation (in Dutch/French).
Walloon Region
For any questions, please contact the Walloon tax administration.
Property income: tax return
In certain cases you need to report cadastral income in your tax return (in Dutch/French/German) to determine the property income.