Belgian non-resident return: property income (2026)
Belgian non-resident return: report cadastral income, not rent. Check 2025 property income, departure periods, vacancy relief and the 2026 filing deadline.
How should you report a Belgian apartment in a non-resident return for income year 2025, assessment year 2026, especially after moving abroad?
For a Belgian home rented to a private individual for residential use, the return uses non-indexed cadastral income rather than the rent received. The period to report, any vacancy reduction and the correct return depend on individual circumstances.
All amounts and departure dates below are illustrative; the rules, coefficients and filing deadline discussed concern income year 2025 and assessment year 2026.
First establish which return applies
Deregistering from a Belgian municipality does not, on its own, resolve every tax-residence question. Entry in the National Register creates a presumption of Belgian residence that can be rebutted.
On the assumption that Belgian residence genuinely ends during 2025, two returns may be relevant:
A special resident return for the period from 1 January to departure, in principle due within three months of departure.
A non-resident return for the remaining part of 2025.
For married people who are not separated, the location of the household is decisive under Belgian domestic rules. A spouse remaining in the common home in Belgium can therefore call the non-resident classification into question. If two countries claim residence, the applicable double-tax treaty must also be considered.
Previous EU employment can raise a separate issue: EU staff who moved to another Member State solely for their duties may retain their earlier tax domicile under the applicable EU rules. The source of recruitment and prior residence must be established before assuming that a departure creates a new non-resident period.
These questions should be resolved before copying a set of codes into a return.
Code 1106-58: cadastral income, not rent
For a Belgian dwelling let to a private individual who uses it as a home, declare the non-indexed cadastral income under 1106-58. The same code also covers a building that is not let.
For income year 2025, the administration applies the indexation coefficient 2.2446, then adds 40%:
Taxable property income = declared cadastral income × 2.2446 × 1.40
Do not enter the indexed cadastral income or the actual monthly or annual rent in this field. These explanations concern private residential use; they do not establish the treatment of other letting arrangements.
When resident and non-resident periods divide the year, apportion the cadastral income by the number of relevant days.
An illustrative departure-year calculation
Assume an annual non-indexed cadastral income of €1,800, a non-resident period beginning on 1 July 2025, and 184 days to report through 31 December. Assume also that all of the income is attributable to the owner and that no vacancy reduction applies.
The non-resident portion is:
€1,800 × 184 / 365 = approximately €907
The illustrative entry under 1106-58 is therefore €907, rather than the full annual €1,800.
Using that rounded entry, the taxable base is:
€907 × 2.2446 × 1.40 = approximately €2,850
The remaining 181 days belong to the resident-period calculation:
€1,800 × 181 / 365 = approximately €893
The property was let during the non-resident period and the illustrated taxable base exceeds €2,500, so the source analysis identifies a non-resident filing obligation in this situation.
Check ownership and the matrimonial regime
Sole legal ownership does not necessarily mean that one spouse declares all the income.
Under a separation-of-property regime, the source analysis attributes the income to the sole owner. Under a community regime, it explains that income from a spouse's own property is treated as common and declared half by each spouse.
The €2,500 limit is assessed spouse by spouse. A different allocation can therefore change both the calculation and the filing analysis. Establish the matrimonial regime before using the example above.
Empty months: a conditional reduction
An unfurnished building that remained completely unoccupied and produced no income for at least 90 days in 2025 may qualify for a proportional reduction of cadastral income.
The vacancy must be involuntary and supported by evidence. The source analysis gives examples such as an agency mandate, rental advertisements, visits or works that prevented letting. A decision simply to keep a property empty does not establish entitlement.
Extend the illustration above: the apartment is let from 1 July to 30 September, then involuntarily vacant from 1 October to 31 December. That gives 92 let days and 92 vacant days within the non-resident period.
If the reduction is accepted:
€1,800 × 92 / 365 = approximately €454
The corresponding taxable base would be:
€454 × 2.2446 × 1.40 = approximately €1,427
This arithmetic does not establish an automatic exemption from non-resident income tax. The source analysis expressly leaves the effect of the €2,500 limit in a year combining letting and involuntary vacancy to confirmation by the non-residents tax office. Its suggested approach is to file with the reduced figure and include a note explaining the calculation and evidence.
Keep this separate from the précompte immobilier. In the Brussels Region, the source analysis states that remission of that property tax for vacancy was abolished from tax year 2017.
Common code checks
Code meanings must be read in the context of the relevant form and the taxpayer's actual circumstances.
1002-65 indicates married status.
1083-81 is the “No” answer to the question about being subject to Belgian social security.
1081-83 concerns the category described in the source analysis for non-residents who do not meet the 75% Belgian professional-income condition and do not live in France, the Netherlands or Luxembourg.
1057-10 is the “nil” box for the relevant frame covering foreign income and Belgian income exempt by treaty. It is appropriate only if the relevant period supports that answer.
1199-62 records the number of non-resident months, from 0 to 11, when the status lasted less than a full year. A month counts only if the person was a non-resident on its 15th day. In the illustrative July departure, this gives 6 months.
1062-05 is a “Yes” box about exempt professional income. It is not an amount field and is not where rental income belongs.
Do not tick both an exempt-professional-income answer and a nil-income answer where they contradict each other. Income belonging to a separate resident period should not simply be transferred into the non-resident return.
What might the tax amount to?
For the non-resident category described in the source analysis, the ordinary tax-free allowance is unavailable because the 75% Belgian professional-income condition is not met.
For income year 2025, the source analysis uses a 25% rate for the first bracket up to €16,320, plus a 7% federal surcharge applied to the calculated tax.
On the illustrative €2,850 taxable property base, that gives approximately:
Basic tax: €2,850 × 25% = €713.
Tax including the illustrated surcharge: €2,850 × 25% × 1.07 = €762.
This is an illustration, not an assessment. It comes in addition to the précompte immobilier.
The source analysis also identifies uncertainty concerning the 7% surcharge: it refers to a Court of Justice ruling of 12 March 2026 and a draft bill approved on 18 July 2026. It does not settle whether or how a person receiving only property income can benefit for 2025. The illustration must not be read as resolving that question or treating the draft as enacted law.
Filing deadline and practical checks
The filing deadline given in the source analysis for the 2026 non-resident return is 20 November 2026, whether filing on paper, online or through a representative.
Before submitting:
Establish residence and the correct form, including any household or EU-staff issue.
Check whether a separate special resident return was required and filed.
Allocate cadastral income to the correct period and, where relevant, between spouses.
Use non-indexed cadastral income under 1106-58.
Claim a vacancy reduction only where its conditions and evidence support it.
Check the month count and consistency of the income-status boxes.
If a required special resident return was not filed within its three-month deadline, the source analysis recommends contacting the former Belgian tax office to regularise the position.
FAQ
Do I report the rent received from a private residential tenant?
In the situation covered here, report non-indexed cadastral income under 1106-58, not the actual rent. The administration applies the indexation coefficient and the 40% increase.
Does an empty apartment disappear from the return?
No. An unlet building remains relevant to the cadastral-income calculation. A reduction requires qualifying involuntary vacancy and evidence.
Is a vacancy reduction enough to guarantee no non-resident tax?
No. The source analysis leaves the interaction between the €2,500 limit and a year combining letting and involuntary vacancy unresolved. Confirmation from the non-residents tax office is needed for that conclusion.
Can I put property income under code 1062-05?
No. 1062-05 is a status box concerning exempt professional income, not a rental-income amount field.
Does moving abroad automatically make me a non-resident?
No. The location of the household, treaty rules and any relevant EU-staff status can affect the answer. Deregistration alone does not settle all cases.
Is non-resident income tax included in the précompte immobilier?
The source analysis treats them as separate taxes. Its illustrated non-resident income tax is payable in addition to the précompte immobilier.
Sources
Court of Justice of the European Union — Press release on EU staff tax domicile
Belgian Council of Ministers — Draft bill discussed on 18 July 2026
This article provides general information and does not constitute personalised tax advice. Tax rules change yearly, and the applicable treatment depends on the individual situation.
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