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How to Declare Rental Income in Belgium: What You Are Actually Taxed On (2026)

In Belgium you are usually not taxed on the rent you collect. For a home let to a private tenant, you declare only the non-indexed cadastral income, and the tax office calculates the taxable amount as indexed cadastral income x 1.40. Here are the exact codes, the 2026 coefficients and the three cases where the rule changes.