New tax valuation method for the provision of accommodation

Author: Peggy Criel

From 1 January 2019 onwards, the taxable benefit for the provision of accommodation will be calculated differently.


When an employer provides accommodation to an employee or company manager, a taxable benefit in kind arises.

The benefit is estimated on a flat-rate basis and varies depending on whether the accommodation is provided by a natural or a legal person: Case law has already ruled on several occasions that the distinction in the calculation of the taxable benefit according to the person providing the accommodation is unconstitutional (see also our Infoflash of 11 June 2018).

In order to eliminate this difference in treatment, the government adapted the legal text.


As from 1 January 2019, the benefit for the provision of accommodation, regardless of the person granting the benefit, is set at 100/60 of the indexed cadastral income, multiplied by 2.

As before, the benefit is increased by 2/3 if it regards furnished accommodation.

Source: Royal Decree of 7 December 2018 amending the Royal Decree for the implementation of the 'Code des impôts sur les revenus 1992' with regard to the section of the benefits in kind for the free provision of immovable property or parts of immovable property, Belgian Official Gazette of 27 December 2018.