10 December 2025
Knokke-Heist now stands alone as the only coastal municipality in Belgium where residents are not required to pay supplementary personal income tax (APB). Previously, Knokke, De Panne, and Koksijde formed a unique group of coastal municipalities without an APB. However, both Koksijde and De Panne have increased their rates from 0 to 5 percent. For comparison, the average in Flanders is 7,17 percent.
The tax debate in these coastal municipalities has been going on for years. The three municipalities tried to relieve the burden on their permanent residents by not levying an APB and instead charging higher taxes to introduce a tax on second homes. They argued that second homeowners benefit from coastal amenities without making a sufficient financial contribution. However, this reasoning has been repeatedly rejected by the court.
In a recent ruling, the Council of State deemed the higher provincial tax in West Flanders for second-home owners discriminatory. This allows these owners to reclaim the overpaid tax. This decision raised fears of legal action in Koksijde and De Panne, and as a result, they have now introduced an APB (General Tax Assessment).
Knokke-Heist will therefore remain the only coastal town without an additional personal income tax. The municipal council emphasizes that it will not change the APB exemption for residents during this legislative term. However, the tax on second homes in Knokke will increase from 810 euro to 990 euros next year, with a further annual increase of 20 euros.
Bitcoin (BTC)
Ethereum (ETH)
XRP (XRP)
