Calculate municipal tax

How is municipal tax calculated?

The municipal tax burden in Flanders consists of two components: the additional municipal tax (APB) on personal income tax and the property tax (onroerende voorheffing) on your home.

The APB is a percentage on top of your federal personal income tax. This rate differs per municipality and can range from 0% (e.g. Knokke-Heist) to 9% (e.g. Mesen). The property tax is calculated on the basis of your cadastral income (KI), indexed with an annual coefficient (currently 2.3), to which the base levy (3.97%) and the provincial and municipal surcharges (opcentiemen) are applied.

Frequently asked questions

What is the additional municipal tax?

The additional municipal tax (APB) is a percentage that your municipality levies on top of your federal personal income tax. The higher the rate, the more tax you pay. Each municipality sets its own rate.

What are property tax surcharges (opcentiemen)?

Surcharges (opcentiemen) are additional levies that the municipality and province charge on top of the Flemish base levy for property tax (onroerende voorheffing). More surcharges mean a higher annual cost for your home.

Why does the tax differ per municipality?

Each municipality sets its own APB rate and property tax surcharges, so the tax burden differs between municipalities.