Provision of accommodation: indexation CI 2021

Author: Peggy Criel (Legal Expert)

For the calculation of the taxable benefit of any kind for the provision of accommodation, the indexed cadastral income shall be taken into account. The cadastral income indexation coefficient for the income year 2021 has just been published.

Benefit of any kind

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

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

The benefit is increased by 2/3 if it regards a furnished accommodation.

Indexed cadastral income 2021

The cadastral income indexation coefficient for the income year 2021 amounts to 1.8630. For your information, the indexation coefficient for the income year 2020 was 1.8492.


Source: Notice regarding the automatic indexation on income taxes, Belgian Official Gazette of 8 February 2021.

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