Бельгия: Налоги в Бельгии ( english )

Belgium: Taxes and Costs

EFFECTIVE TAX RATE ON RENTAL INCOME MONTHLY INCOME €1,500 11.8% €6,000 15.1% €12,000 21.2% Click HERE for worked sample. SOURCE:   Personal Income Tax Non-residents renting out their property will be taxed on rental income exceeding €2,500. Rental income below the limit need not be reported in a non-resident income tax return provided that it is the only source of income in the country. Taxable income is based on the ‘cadastral income’, which is the property’s deemed income. This is an annual indexed value, but in practice the 1975 index is used, so that cadastral income values tend to be lower than actual rental incomes. ‘Taxable income’ is the cadastral value, increased by 40%, minus deductible expenses (which includes depreciation, repairs, maintenance, renovations, interest payments, as well as real estate and inheritance tax payments). The expenses relating to immovable property are computed on a flat basis depending on whether the property is built upon or not (i.e. a deduction of 40% or 10%, respectively). Depreciation for rented property is computed through the straight-line (property value – scrap value/estimated life) method. The annual depreciation rate of real estate is around 3% of the property’s investment value based on the original acquisition cost. The personal income tax rates for tax year 2007, applicable to 2006, income are: INCOME TAX   TAXABLE INCOME (€) MARGINAL TAX RATE Up to €7,420 25% €7,420 - €10,510 30% on band over €7,420 €10,510 - €17,610 40% on band over €10,510 €17,610 - €32,270 45% on band over €17,610 Over €32,270 50% on all income over €32,270 Property Taxes: High1.       Real Estate Tax (Onroerende Voorheffing/ Pre compte Immobilier): 1.25% to 2.5% Tax on immovable property is levied on the cadastral value of the property at rates ranging from 1.25% to 2.5% depending on the location. 2.       Municipal Tax Non-residents receiving taxable income exceeding €2,500 from Belgian immovable property must pay a municipal surtax, fixed at 7% of the municipal tax. 3.       Provincial and Local Surtaxes In addition there are provincial and local surtaxes levied on the basis of the withholding real estate tax, rather than cadastral income, which again vary depending on location. Capital Gains Tax: None after 5 years Capital Gains Tax of 16.5% is payable on gains on developed property held for less than five years. After a holding period of five years, no Capital Gains Tax is payable. However, if the property is sold within 2 years, the seller can claim back around 44% of the taxes and fees paid. All expenses incurred that is related to the property value are deductible, subject to proper documentation.

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