Belgian net rental yield 2026 : estimate your real return
Estimate the net rental yield of a residential property, with the Belgian cadastral income mechanism. Free, sourced from FPS Finance.
For a classic residential rental (individual tenant, private use), tax is NOT based on the rent actually received, but on the indexed and increased cadastral income, a specific Belgian mechanism that explains why the real return is often better than expected.
Your amounts
Shown on your property tax assessment or your cadastral document.
Total amount already known, use the "property tax" tool if needed.
Enter your amounts to estimate the net rental yield.
An often overlooked Belgian tax mechanism
Contrary to the intuition "I'm taxed on what I receive", tax on rental income for a classic residential rental is based on the indexed cadastral income, increased by 40%, not on the rent actually received. This often explains a better-than-expected return.
Vacancy only affects your cash flow
A month without a tenant reduces your actually received income, but not the base on which you are taxed, that remains calculated over the full year.
What this calculator does not do
It does not cover furnished rentals with services, nor rental for professional use (different tax regimes). It also does not recalculate your registration fees, your detailed property tax, or your full marginal tax rate, use our dedicated tools to obtain these amounts.
Frequently asked questions
Why doesn't the rent I receive have a direct impact on my tax?
For a classic residential rental (individual tenant, private use), the tax administration explicitly states: "the amount you must declare is not the amount on which you are actually taxed". Tax is based on the indexed cadastral income, increased by 40%, not on the rent actually received.
Why doesn't vacancy reduce my tax?
The taxable base (cadastral income × indexation coefficient × 1.4) is calculated over the full year, regardless of the number of months the property was actually rented. Only your actually received rental income decreases with vacancy, not the base on which you are taxed, except with a formal declaration of unproductive vacancy to the administration (not covered here).
Does this calculator cover furnished rentals or professional use?
No. Furnished rental with services follows a different regime (furniture component taxed separately at 30%), and rental for professional use is based on the actual rent minus a 40% flat-rate deduction, two entirely different mechanisms, not covered by this tool.
Where can I find my non-indexed cadastral income?
On your property tax assessment notice, or via your cadastral document available from FPS Finance (MyMinfin).
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