Does an association still have to pay the housing tax?

Verified 30 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Yes, despite the abolition of the residential tax on the principal residence of households since the 1er January 2023. Associations must, in principle, pay the housing tax for the furnished premises they occupy privately. However, there are exceptions.

Office / Administration

An association must pay the housing tax on its furnished premises occupied for its general administration on a private basis unless they fall under the company property tax (CFE).

The same is true for premises made available free of charge.

Accommodation

An association must pay the housing tax on its furnished residential premises.

This is the case, in particular, for premises or dwellings which the association rents to house, on a temporary basis, persons whom it takes charge of. These premises or dwellings are taxable in his name.

Public premises

Premises to which the public has access and in which it can move freely are exempt the housing tax.

This is the case in particular:

  • Public building of worship and its outbuildings, such as a hall, open to the public, used exclusively for religious services
  • Exhibition room of an association
  • Competition room, changing rooms and hygiene rooms of sports groups

This exemption is in principle automatically granted by taxes. If you receive your tax notice and you have not been exempt, you will have to send your tax receipts.

Who can help me?

Find who can answer your questions in your region

  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price