How are you supposed to declare rental income from property abroad ?

19 Feb 2018
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You live in Belgium and you own a residence abroad. Tax on income derived from property depends on one important factor : is your property rented or not ?

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Comment doit-on déclarer les revenus immobiliers d'une habitation située à l'étranger ?
For rented properties, you have to submit a declaration of income at the Centre des non-résidents (non-residents tax centre). © vulcanus

Sommaire

For an unrented property

If you keep this property as a holiday home, you have to state in your declaration of income the gross rental value. That is, the gross annual rent which could have been earned if the property had been rented. This value is given after deduction of taxes paid abroad.

Good to Know

If you possess a property in France, the rules concerning tax on rental income fix rates at a minimum of 20 % after the deduction of charges (agency fees, mortgage repayments, property tax, insurance premiums, maintenance, repair and improvements work).

For a rented property

In this case, you must indicate in your declaration of income the gross rental income of the property after deduction of taxes paid to foreign tax authorities. With regard to international tax treaties, the state in which the property is situated has the right to tax this income even if the owner is a non-resident. You have to submit a declaration of rental income at the Centre des non-résidents. It will be taxed according to the tax rate (at a minimum of 20 %) and with social charges of 17,2 %.

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