Property taxes

Property tax: tax relief and exemption for the elderly and disabled in 2023

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

The 2023 budget makes several adjustments to property tax. In particular, the conditions for exemption and relief for the elderly and disabled are being extended. Exemptions, relief, ceilings, provides an update on the 2023 property tax.

Image 1
Image 1Crédits: HJBC

You own real estate? In this case, you are liable for property tax. This is a local tax payable annually by the owners on the 1er January of the taxation year. It also concerns an apartment, a house, a garage or a plot (property tax on the building, TFPB). You have to pay it in October.

The 2023 budget provides for a cap on the tax on the principal residence, and several cases of exemption or rebate, for example in favor of people who are disabled or over 75 years of age, or for certain types of property. It removes the cohabitation conditions required to qualify for relief.

Persons exempt from property tax on the principal residence

The exemption from property tax is subject to the conditions relating to the occupier and the conditions relating to the person's resources.

Conditions relating to the occupant

The exemption concerns the following persons:

  • holders of the ASI (Supplementary Invalidity Allowance) without any means test;
  • holders of the Aspa (Solidarity Allowance for the Elderly, formerly Minimum Old Age) without any means test;
  • means-tested persons over 75 (they can also benefit from the property tax exemption for their second home);
  • means-tested AAH (Disabled Adult Allowance) holders.

Please note

In the case of married couples, the age or disability requirement may be met only by one of the spouses. The housing must then be either a property belonging to the elderly or disabled person or a property belonging to the conjugal community.

Conditions of resources

The means test depends on the previous year's reference tax income, which must be below certain ceilings. It should be noted that, if these ceilings are exceeded, the owners concerned still retain the benefit of the exemption for two years.

The income ceiling depends on the family quotient. For 2023 it shall be equal to:

  • €11,885 for the first part;
  • plus 3 €174 for each additional half-share.


The terms of occupancy of housing to benefit from property and housing tax relief are removed by the 2023 Finance Law.

These rebates and exemptions may also be provided to seniors in long-term care facilities or retirement homes, if they retain the enjoyment of their former principal residence. The condition that the dwelling should remain free of any occupation, including free of charge, is deleted.

Please note

You do not have to take any special steps once you meet these conditions to benefit from the property tax exemption.


The exemption does not apply to the household waste removal tax (TEOM) listed on your tax notice.

Rebate for persons over 65

If you are over 65 years of age and under 75 years of age on 1er January of the tax year, and you meet the resource requirements for the exemption, you can receive a property tax rebate of €100. The tax credit is automatically applied by the tax authorities.

The cap on property tax based on income

If you are not eligible for an exemption, there may be a limit on the amount of property tax you pay on your principal residence.

The cap is to remove the property tax portion that exceeds 50% of your household income.

You can benefit from a cap on the amount of your property tax on the principal residence if you are below a certain income.

This provision applies under certain conditions:

  • you are not subject to wealth tax;
  • your benchmark tax income must not exceed €27,947 for the first share of family quotient (plus €6,530 for the first additional half and more €5,140 for the other half-shares).

The capping request can be made with this form available on the tax website.

What happens if there is a vacancy?

An individual may be exempt from property tax if a dwelling normally used for rental is vacant, or if a building used by the individual for commercial or industrial purposes is not used, under the following conditions:

  • the vacancy or non-exploitation must be involuntary on the part of the owner;
  • the vacancy or non-exploitation must last at least 3 months;
  • the vacancy or non-operation must affect either the whole of the building or a part which can be rented or operated separately.

The case of new housing

Dwellings purchased new or in VEFA (sale in the future state of completion) are in principle exempt from property tax for two years following completion of the works.

New buildings for use as principal residences may be exempt from property tax for 15 years (from the date of completion) if:

  • they were built with a loan under the low-cost housing scheme;
  • more than 50 % of the housing was financed by State-aided loans (except for housing financed with the zero-interest loan).