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Empty accommodation on 1st January: who pays the housing tax?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

Housing tax is payable annually by the occupant of the dwelling 1to January.

When a dwelling is vacant on 1to January, the residential tax does not apply. And the landlord cannot claim the tax from the former tenant who lived there before the 1stto January.

However, the owner of the dwelling must prove to the tax authority that the dwelling was not occupied on the 1to January. This evidence can be provided by any means. For example, it can prove that the previous occupant moved, or that the gas, electricity and water consumption are too low to allow occupation.

  Warning : in some communities, the owner may have to pay Vacant Housing Tax (TLV or THLV).

Situations where tax on vacant accommodation applies


Vacant Housing Tax (VLT)

Housing tax on vacant dwellings (THLV)

Housing vacancy

1 Year

2 years


In tense zone

Outside the stretched area

(the tax is passed by the municipality (or EPCI)

Taxable Persons

Owner, usufruct

Owner usufruitier, building lessee

A simulator allows you to know whether the accommodation is located in a tight zone:

Check that a housing is in a tense area

Directorate of Legal and Administrative Information (Dila) - Prime Minister