Your cadastral income, and what it triggers

Cadastral income represents the net annual rent your property would have produced on 1 January 1975. That fifty-year-old figure now governs your property tax, your tax return, and — if you let the property — your taxable base. Here is what it comes to on your property.

Your property

On MyMinfin (under “My home”), on your property tax notice, or in the purchase deed.
The indexation coefficient changes every year. Pick the year that concerns you.

The use

Actual use governs, not the clause in the lease. A tenant who registers a business there flips the regime.

Property tax

It sets the base rate of property tax.
Provincial and municipal surcharges combined. We do not publish them: read yours on your property tax notice. Leave at 0 if you do not have it to hand.

📐 What your figure comes to

Indexed cadastral income
Figure × the year’s coefficient
Income tax base
According to the use
Base property tax
Before surcharges
Estimated property tax
Base × your multiplier

The detail

Indexation coefficient applied
Floor: indexed figure × 1.40
Regional property tax rate

The method, and its limits

What is sourced

The two indexation coefficients of cadastral income, the 1.40 uplift for a let to a private tenant, the 40% flat expense deduction and its cap of two-thirds of the revalorised figure, the revalorisation coefficient, and the base property tax rates of the three regions all come from the FPS Finance and the regional administrations. They live in a single scales file, shared with the rest of the site.

What we do not put a figure on

Provincial and municipal surcharges, which multiply the base tax by five to ten. They vary by municipality, we have not worked them through, and publishing an average would give a figure unrelated to your own tax notice. So the field is yours: the multiplier is on that document, next to the base amount. Nor do we model the reductions — dependent children, disability, unproductive property — which are applied for and sometimes granted automatically.

🏗️ A cadastral income can change

An extension, a converted attic, an extra bathroom or a garage turned into living space must be declared to the Measurements and Valuations Administration within 30 days of occupation. An upward revision raises the property tax for every following year, and failing to declare can bring a retroactive adjustment.

⚖️

The figure itself can be contested, but with the FPS Finance and not your region — and the deadline runs from its notification. Our page on property tax sets out the two appeals, which are often confused.

Further reading