Indices and thresholds
Woonbonus
The woonbonus (Belgian housing tax benefit) can be relevant in the context of the taxation of life insurance policies. That is why we have also included these scales here.
Note: the woonbonus was abolished in 2020. Nevertheless, many loans continue under the old system. What's more, since the 6th state reform of 2015, each region applies its own tax regime. As a result, the phasing-out system of the woonbonus, which was precisely intended to be very simple, can be very complicated.
| 2020 | 2021 | 2022 | ||
|---|---|---|---|---|
| Woonbonus Federal mortgage loan until 2015 (if no longer your own home) | Basic amount | 2.350,00 | 2.350,00 | 2.350,00 |
| Increase first 10 years | 780,00 | 780,00 | 780,00 | |
| Increase from 3rd child | 80,00 | 80,00 | 80,00 | |
| Woonbonus Flanders mortgage loan up to and including 2014 | Basic amount | 2.280,00 | 2.280,00 | 2.280,00 |
| Increase first 10 years | 760,00 | 760,00 | 760,00 | |
| Increase from 3rd child | 80,00 | 80,00 | 80,00 | |
| Woonbonus Flanders mortgage loan from 2015 up to and including 2019 | Basic amount | 1.520,00 | 1.520,00 | 1.520,00 |
| Increase first 10 years | 760,00 | 760,00 | 760,00 | |
| Increase from 3rd child | 80,00 | 80,00 | 80,00 | |
| Woonbonus Brussels mortgage loan up to and including 2016 | Basic amount | 2.480,00 | 2.500,00 | 2.560,00 |
| Increase first 10 years | 830,00 | 830,00 | 850,00 | |
| Increase from 3rd child | 80,00 | 80,00 | 90,00 | |
| Woonbonus Wallonia mortgage loan up to and including 2015 | Basic amount | 2.290,00 | 2.290,00 | 2.290,00 |
| Increase first 10 years | 760,00 | 760,00 | 760,00 | |
| Increase from 3rd child | 80,00 | 80,00 | 80,00 | |
| Chèque Habitat<br>Wallonia<br>Mortgage loan from 2016 | Maximum reduction or tax credit | 1.520,00 | 1.520,00 | 1.520,00 |
| Extra reduction or tax credit per dependent child | 125,00 | 125,00 | 125,00 | |
| Income threshold entitling to the maximum chèque habitat | 22.380,00 | 22.567,00 | 23.653,00 | |
| Maximum income to be entitled to chèque habitat | 86.322,00 | 87.043,00 | 91.232,00 |