Provincial Taxes in Belgium in 2026: How Much Do Residents Pay?

Residents across Belgium face different provincial taxes depending on where they live. In 2026, some provinces have abolished their annual household tax, while others continue to charge residents between 25.50 and 51 euros, or apply different rates based on household circumstances and property size.

Property owners also face additional provincial charges as part of their annual property tax bills. These rates vary across Belgium’s 10 provinces, and some have increased for 2026.

Here is a breakdown of the provincial taxes in Belgium, how much residents may have to pay and why some tax bills are rising.

How do provincial taxes work in Belgium?

Belgium has 10 provinces: five in Flanders and five in Wallonia. Brussels-Capital is not a province and therefore does not have a provincial government or provincial household tax.

There are two main types of provincial taxes that residents should understand:

• General provincial household tax: An annual charge imposed on households in certain provinces. The amount can depend on household composition, social status or the size of the property.
• Provincial property tax surcharge: An additional charge included in the annual property tax bill. It is generally paid by property owners and calculated using the property’s indexed cadastral income and applicable tax rates.

These are separate taxes. Renters may have to pay a household tax where one applies, but the legal responsibility for property tax generally falls on the owner.

Provincial household taxes in Flanders in 2026

The five Flemish provinces have different approaches to household taxation.

1. Antwerp: Household tax abolished

Annual household tax: 0 euros in 2026.

Antwerp Province has abolished its general provincial household tax from the 2026 tax year.

Previously, households and single residents paid approximately 47 euros annually, regardless of their household composition.

The provincial council approved the abolition on 5 December 2025 as part of its 2026–2031 financial plan.

The decision aims to reduce the tax burden on families and single residents, while addressing criticism that both groups had been charged the same amount.

However, property owners will still contribute through provincial property tax surcharges.

The province has increased its property tax surcharge rate from 145 to 160 additional points for 2026.

2. Limburg: 35 euros per household

Annual household tax: 35 euros.

Limburg continues to charge households an annual provincial tax of 35 euros in 2026.

Some residents qualify for a reduced rate of 17.50 euros, including people entitled to increased healthcare reimbursement and those receiving social integration income.

The province has decided to maintain its existing tax rates rather than increase them as part of its financial plans for the coming years.

Property owners in Limburg also pay 214.52 additional provincial tax points on their property tax, the highest rate among the five Flemish provinces.

3. East Flanders: From 37 euros

Annual household tax: 37 euros for properties with a taxable area of up to 10,000 m².

East Flanders uses a different system from provinces that charge a fixed amount per household.

The provincial tax is calculated according to the total taxable surface area of the buildings and land associated with a property.

For 2026, the rates are:

• Up to 10,000 m²: 37 euros.
• More than 10,000 to 12,500 m²: 88.90 euros.
• More than 12,500 to 15,000 m²: 133 euros.
• More than 15,000 to 17,500 m²: 177.20 euros.
• More than 17,500 to 20,000 m²: 221.10 euros.
• More than 20,000 to 25,000 m²: 310 euros.
• More than 25,000 to 30,000 m²: 398.60 euros.
• More than 30,000 m²: 531.40 euros, plus 44.40 euros for every additional 5,000 m².

The tax applies to properties used or reserved for use by a household, including main and additional residences.

Certain households can apply for an exemption if they meet social or healthcare-related eligibility conditions.

4. Flemish Brabant: No general household tax

Annual general household tax: 0 euros.

Flemish Brabant does not impose a general annual household tax.

From 2026, the province has also abolished its remaining separate provincial taxes on hunting permits, businesses requiring permits and advertising boards.

The decision is part of a wider financial strategy focused on limiting the tax burden while continuing to invest in essential provincial responsibilities.

However, property owners continue to pay provincial property tax surcharges, set at 171.75 additional points for 2026.

5. West Flanders: 25.50 to 51 euros

West Flanders maintains an annual provincial household tax, with different rates depending on household composition and social circumstances.

The 2026 rates are:

• Single residents: 25.50 euros.
• Families: 51 euros.
• Single residents entitled to increased healthcare reimbursement: 20 euros.
• Families entitled to increased healthcare reimbursement: 40 euros.
• People receiving social integration income: exempt.

The rates for 2026 were adjusted through indexation.

The province also collects additional property tax surcharges, set at 186.22 points for 2026.

What about the five provinces in Wallonia?

The five Walloon provinces have a different approach to provincial taxation.

Unlike several Flemish provinces, they do not generally impose the same type of flat annual household tax on every family or single resident.

Instead, an important source of provincial revenue comes from additional charges on property tax, alongside specific taxes on certain businesses, activities and properties.

The five provinces are Walloon Brabant, Hainaut, Liège, Luxembourg and Namur.

Their 2026 property tax surcharge rates are:

These charges are included in the property tax paid by owners and vary according to the applicable regional and local tax calculations.

For example, Hainaut’s provincial council approved 1,895 additional points for 2026, while Namur maintained its rate at 1,485 points to help balance its provincial budget.

Liège has kept its rate at 1,750 points, unchanged since 2013.

Luxembourg Province applies 1,900 points, while Walloon Brabant has set its rate at 1,150 points.

Property tax rates across all 10 Belgian provinces in 2026

The following table provides a complete comparison of provincial property tax surcharges.

Important: These figures are not amounts in euros or percentages of the property’s value. They represent additional tax points applied to the regional basic property tax.

For example, 100 additional points represent an extra 1 euro for every euro of regional basic property tax.

The calculation systems in Flanders and Wallonia are different, so the figures should not be compared directly as if they represented identical tax rates.

Why are property taxes increasing in Belgium?

There is no single reason behind the increase in property tax bills. Several factors can affect the final amount.

1. Annual indexation of cadastral income

One of the main reasons property owners may pay more is the annual indexation of cadastral income.

In Wallonia, the indexation coefficient for 2026 increased to 2.30, compared with 2.2446 in 2025.

This represents an increase of approximately 2.47% in the indexed cadastral income.

As a result, property tax can increase even when the province or municipality has not changed its additional tax rates.

2. Higher provincial tax surcharges

Some provinces have also changed their own rates.

Antwerp, for example, increased its provincial property tax surcharge from 145 to 160 additional points for 2026.

This change comes alongside the abolition of its general household tax.

3. Rising costs for public services

Provincial administrations face growing financial responsibilities, including staff costs, pensions, infrastructure, education and emergency services.

In Wallonia, provinces also contribute significantly to the financing of fire and emergency services.

Liège Province, for example, has highlighted the growing financial contribution required to support emergency services as part of its budget planning.

4. Funding public investments

Provincial tax revenues also help finance infrastructure and public projects.

These include safer cycling routes, environmental protection, education, water management, economic development and support for local authorities.

Each province determines its own financial priorities and tax policies.

Will everyone in Belgium pay more in 2026?

No. The impact depends on where people live, whether they rent or own their homes, and which provincial taxes apply to them.

For example:

• Families in Antwerp no longer pay the general provincial household tax.
• Limburg households continue to pay 35 euros annually.
• East Flanders households pay according to the taxable surface area of their property.
• Flemish Brabant residents do not pay a general provincial household tax.
• West Flanders families pay 51 euros, with reduced rates for eligible households.
• Property owners across all 10 provinces remain subject to provincial property tax surcharges.

A higher property tax bill does not necessarily mean that the province has increased its rate. Annual indexation and changes in municipal surcharges can also affect the final amount.

A major change planned for Wallonia by 2031

Wallonia is also preparing a major reform of its provincial administration.

Under a reform plan announced in October 2026, the five Walloon provincial governments are scheduled to disappear by 2031.

The plan provides for provincial property tax surcharges to be transferred to municipalities, while other provincial taxes are due to disappear as part of the transition.

The stated objective is to reorganise public administration and transfer responsibilities to other levels of government without increasing the overall tax burden on residents.

The proposal still requires the necessary legislative and administrative steps before it can be fully implemented.

The bottom line

Provincial taxes in Belgium vary considerably depending on the region and the province.

While Antwerp and Flemish Brabant have abolished their general household taxes, Limburg, East Flanders and West Flanders continue to collect annual charges under different systems.

Meanwhile, property owners across Belgium continue to pay provincial surcharges as part of their annual property tax bills.

Understanding the difference between these taxes is important, particularly in 2026, when some provinces have changed their rates while others have maintained existing charges.