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Summary
There are various types of property-tax deductions: modest homes for dependants of disabled individuals and for disabled war veterans.
In detail
Conditions
The following criteria must be satisfied as of 1 January of the year for which the deduction is requested.
Request for a deduction for a modest home:
- you are legally liable for the property tax;
- the property is your only home; you occupy it personally;
- the sum of the non-indexed cadastral income from your home and the cadastral income from all of your real estate holdings in Belgium does not exceed €745.
Request for a deduction for a “disabled person” or “disabled war veteran”:
- you are legally liable for the property tax or occupy the home;
- you are certified as a “disabled war veteran” or “disabled person”.
Request for a deduction as “head of a household”:
- you are legally liable for the property tax or occupy the home;
- the household includes at least two children or one disabled person (disability of at least 66%) or another related person running the household
Procedure
You must complete and submit the application form by post or email.
Legal references
Code des impôts sur les revenus 1992
Forms
Online
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Requesting a property-tax deduction (available only in French) 
To download
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Requesting a property-tax deduction (available only in French)
Useful documents
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