Provision of accommodation: indexation CI 2022

Author: Isabelle Caluwaerts (Legal Expert)

The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for the income year 2022 has been determined.

Benefit of any kind

The provision of accommodation to an employee or a company manager is a taxable benefit of any kind.

Since 1 January 2019, the benefit arising from the provision of accommodation is set at 100/60 of the indexed cadastral income multiplied by 2.

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

Indexed cadastral income 2022

The cadastral income indexation coefficient for the income year 2022 amounts to 1.9084. This coefficient is not yet official and thus has yet to be officially confirmed.

For information, the indexing coefficient for the 2021 income year was 1.8630.

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