You can then deduct a portion of your property withholding tax, following the same rules as office and building expenses. In practice, the property withholding tax is a deductible expense for the part of the property used for your professional activity (pro rata based on the surface area used, for example).

Do you operate through a company? If the company takes on the property withholding tax, it is also a deductible expense for the company.

⚠️ Be careful, however, if you are both a director of the company and the owner of the property: the property withholding tax paid by the company on your behalf is then treated as rent and is included in the calculation of the 5/3 limit of the revalued cadastral income. If the total (rent + property withholding tax) exceeds this limit, the excess is reclassified as remuneration, resulting in heavier taxation.

Under certain conditions, reductions may apply depending on the region where the property is located — check whether you qualify!

If you are renting your home, note that your landlord is not allowed to pass the property withholding tax on to you (unless you have a commercial lease). They can, however, benefit from any applicable reductions if you are entitled to them (the situation of the person occupying the property must be taken into account for the reductions).

💡 Are you entitled to a reduction on your property withholding tax? You can still include the full amount before reduction in your professional expenses as a self-employed individual.