{"id":12182,"date":"2026-02-03T10:51:56","date_gmt":"2026-02-03T09:51:56","guid":{"rendered":"https:\/\/sodalis.be\/?p=12182"},"modified":"2026-02-18T10:53:49","modified_gmt":"2026-02-18T09:53:49","slug":"coefficient-de-revalorisation-des-revenus-cadastraux-2026","status":"publish","type":"post","link":"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/","title":{"rendered":"Coefficient de revalorisation des revenus cadastraux 2026"},"content":{"rendered":"<div id=\"left-area\">\n<article id=\"post-9852\" class=\"et_pb_post post-9852 post type-post status-publish format-standard hentry category-news-fr\">\n<div class=\"entry-content\">\n<p>Le nouveau coefficient de revalorisation des revenus cadastraux pour le calcul des avantages locatifs des dirigeants d\u2019entreprise est connu. Le coefficient de revalorisation pour l\u2019ann\u00e9e de revenus 2026 \u2013 sous r\u00e9serve de confirmation par l\u2019administration fiscale est de\u00a0<strong>5,75<\/strong>\u00a0(pour l\u2019ann\u00e9e de revenus 2025, il \u00e9tait de 5,63).<\/p>\n<p>&nbsp;<\/p>\n<p>Ce coefficient est fix\u00e9 chaque ann\u00e9e pour calculer la valeur imposable d\u2019un bien immobilier. Le coefficient de revalorisation peut \u00eatre important pour les chefs d\u2019entreprise s\u2019ils louent un bien immobilier b\u00e2ti \u00e0 une soci\u00e9t\u00e9 ou une association \u00e0 laquelle ils sont li\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<p>En effet, les revenus locatifs qui y sont associ\u00e9s seront impos\u00e9s comme des r\u00e9mun\u00e9rations ou des salaires lorsqu\u2019ils d\u00e9passent 5\/3e du revenu cadastral revaloris\u00e9. Le pr\u00e9compte professionnel doit \u00eatre calcul\u00e9 sur la partie des revenus locatifs consid\u00e9r\u00e9e comme un revenu professionnel. Pour obtenir ce montant seuil, il faut multiplier le revenu cadastral non index\u00e9 du bien immobilier par 5\/3e et par le coefficient de revalorisation.<\/p>\n<p><em>\u00a0<\/em><em>\u00a0<\/em><\/p>\n<p><strong><em>Si vous avez des questions ou si vous souhaitez plus d\u2019informations \u00e0 propos de cet article, contactez notre service juridique.<\/em><\/strong><\/p>\n<\/div>\n<div class=\"et_post_meta_wrapper\"><\/div>\n<\/article>\n<\/div>\n<div id=\"sidebar\">\n<div id=\"search-2\" class=\"et_pb_widget widget_search\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le nouveau coefficient de revalorisation des revenus cadastraux pour le calcul des avantages locatifs des dirigeants d\u2019entreprise est connu. Le coefficient de revalorisation pour l\u2019ann\u00e9e de revenus 2026 \u2013 sous r\u00e9serve de confirmation par l\u2019administration fiscale est de\u00a05,75\u00a0(pour l\u2019ann\u00e9e de revenus 2025, il \u00e9tait de 5,63). &nbsp; Ce coefficient est fix\u00e9 chaque ann\u00e9e pour calculer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[73],"tags":[],"class_list":["post-12182","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Coefficient de revalorisation des revenus cadastraux 2026 - Sodalis<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coefficient de revalorisation des revenus cadastraux 2026 - Sodalis\" \/>\n<meta property=\"og:description\" content=\"Le nouveau coefficient de revalorisation des revenus cadastraux pour le calcul des avantages locatifs des dirigeants d\u2019entreprise est connu. Le coefficient de revalorisation pour l\u2019ann\u00e9e de revenus 2026 \u2013 sous r\u00e9serve de confirmation par l\u2019administration fiscale est de\u00a05,75\u00a0(pour l\u2019ann\u00e9e de revenus 2025, il \u00e9tait de 5,63). &nbsp; Ce coefficient est fix\u00e9 chaque ann\u00e9e pour calculer [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Sodalis\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-03T09:51:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T09:53:49+00:00\" \/>\n<meta name=\"author\" content=\"www@handlangers.be\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"www@handlangers.be\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\"},\"author\":{\"name\":\"www@handlangers.be\",\"@id\":\"https:\/\/sodalis.be\/fr\/#\/schema\/person\/33b75e44d9ed1d16a562af0e012a7cf0\"},\"headline\":\"Coefficient de revalorisation des revenus cadastraux 2026\",\"datePublished\":\"2026-02-03T09:51:56+00:00\",\"dateModified\":\"2026-02-18T09:53:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\"},\"wordCount\":199,\"publisher\":{\"@id\":\"https:\/\/sodalis.be\/fr\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\",\"url\":\"https:\/\/sodalis.be\/fr\/coefficient-de-revalorisation-des-revenus-cadastraux-2026\/\",\"name\":\"Coefficient de revalorisation des revenus cadastraux 2026 - 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