24 October 2023

Property tax relief for vacant buildings

by Siel Demeyer

Those who own property receive an annual property tax bill, as do owners of unoccupied property that does not generate income. In this case, it is possible, under certain conditions, to obtain a proportional reduction in property tax.

Flemish region

For empty buildings in the Flemish Region, you can benefit from a property tax reduction under the following conditions:

  • The building is unfurnished. Buildings used for industrial, craft or commercial purposes are considered unfurnished if the furniture is directly related to the use.

  • The vacancy has lasted for at least 90 days during the tax year. This period need not be consecutive.

  • If the vacancy lasts for more than 12 months, it must be shown to be involuntary. For example, the vacancy may be due to demolition or alteration work, the intended sale or rental of the property, a pending lawsuit or court case, or soil contamination.

If you wish to benefit from this proportional reduction for the 2023 assessment year, you must file an appeal against the property tax assessment by 31 March 2024 at the latest.

Walloon Region and Brussels-Capital Region

A similar rule applies to buildings in the Walloon Region. In this case, the period of unproductivity must be at least 180 days. The application for reduction must be submitted to the Walloon tax administration within six months of the date of the notice of assessment.

For properties located in the Brussels-Capital Region, there is no possibility of reduction due to vacancy.

At Vandelanotte, we will be happy to help you prepare and submit this appeal. Contact your account manager or one of our specialists at

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Do you want to know more or need specialist advice? Don't hesitate to contact one of our specialists.

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