Registration duties: 2 %, 3 % or 12.5 % depending on where you buy

What exactly is being taxed

When you buy an existing property in Belgium, the deed of sale must be registered with the tax administration. That registration is taxed, and the tax — the registration duty — is collected by the notary on behalf of the Region where the property is located. Most buyers discover at the final statement that the bulk of what they thought were "notary fees" does not go to the notary at all, but to the Region.

The matter is regionalised: it is where the property sits that determines the regime, not where you currently live. Someone living in Brussels who buys in Namur pays the Walloon duty; someone living in Wallonia who buys in Ghent falls under the Flemish regime. After successive reforms in all three Regions the gaps have become considerable — for the same purchase price, the duty can vary by a factor of six depending on the location and your situation.

One point of vocabulary, because it trips up almost every newcomer: "registration duty" is a transfer tax paid once, at purchase. It is not the annual property tax, which is a separate levy you will pay every year afterwards.

The rates in one table

To fix ideas on a €300,000 house bought as a sole, owner-occupied home: roughly €9,000 of duty in Wallonia, €6,000 in Flanders, and €12,500 in Brussels after the abatement. The same purchase made as an investment: €37,500 in Wallonia or Brussels, €36,000 in Flanders.

Wallonia: 3 % since 2025

Since 1 January 2025, Wallonia applies a single reduced rate of 3 % for the acquisition of a sole, owner-occupied home. It replaced the former system of an abatement plus a reduced "modest dwelling" rate. Two conditions structure the regime: the property is intended to become your main residence, and you do not already own, at the time of purchase, the whole of another dwelling in full ownership or usufruct. Undertakings to register your domicile there and to stay come on top; if they are not met, the balance of duty falls due.

Note that the Walloon regime no longer provides an abatement for this case — the rate itself does the work. On €250,000, the difference between 3 % and the former regime runs into thousands of euros, which is why "do I qualify for the 3 %?" has become the first question to settle before making any offer.

Flanders: 2 % and a forgotten reduction

Since 1 January 2025 Flanders applies a rate of 2 % (verkooprecht) for a sole, owner-occupied home, with the same logic of undertakings — registering your domicile there within the statutory period. For modestly priced properties, a flat reduction of €1,867 (rechtenvermindering) is added to the reduced rate below a price threshold: €220,000 as a general rule, €240,000 in the core cities and in the Flemish periphery of Brussels. It is routinely forgotten in quick estimates, although it is worth nearly €2,000.

The Flemish full rate for every other purchase — second home, investment — is 12 %, slightly below the 12.5 % applied in Wallonia and Brussels.

Brussels: 12.5 %, but a €200,000 abatement

Brussels made a different choice: keep the 12.5 % rate but exempt the first slice of the price through an abatement. For the acquisition of a sole, owner-occupied home, no tax is due on the first €200,000 — a maximum saving of €25,000 — provided the price of the property does not exceed €600,000. The usual conditions apply: not owning another dwelling, establishing yourself in the property within the regulatory period, and keeping your main residence there for the required duration.

For building land intended for the construction of your own home, the Brussels abatement also exists, at €100,000 (a €12,500 saving), for a land price not exceeding €300,000.

Because the abatement is a fixed amount rather than a rate, it is worth proportionally far more on a modest flat than on a large house. On a €250,000 apartment it cuts the duty from €31,250 to €6,250 — a quarter of what it would otherwise be.

When the full rate applies

The favourable regimes target the sole, owner-occupied home. You fall outside them — and pay the full rate — as soon as one of these situations arises: you already own another dwelling (subject to the resale mechanisms each Region provides), you are buying to let, you are buying a second home, or you are buying through a company. For an investor, full duty is simply an acquisition cost to build into the yield calculation — 12 to 12.5 % of the price, to be amortised over the holding period.

A caution that matters particularly if you are moving to Belgium: property you own abroad can, in some configurations, count against the "sole" condition. Do not assume a flat in your home country is invisible. Declare it and let the notary assess it — the administration cross-checks, and the correction comes with interest.

Land, new builds and public sales

Three cases fall outside the standard pattern. A new-build property sold under the VAT regime escapes registration duty on the construction: 21 % VAT applies to the building, and duty is then charged only on the share of land sold outside VAT. Building land bought on its own is registered at the full rate of its Region, even if you intend to build your own home on it — subject to the Brussels abatement described above. Finally, in a public sale (notably on Biddit), the duty follows the same rates, but the costs are presented as a lump sum calculated on the bid; our calculator handles that scenario separately.

Questions newcomers ask

I already own a property: can I still get the reduced rate?

In principle no — that is the point of the "sole" condition. Each Region does, however, provide a mechanism if you sell your current property within a set period: the favourable regime can then be obtained or refunded. The period and the mechanics differ by Region — check your precise case with the notary before signing.

Is the duty calculated on the price or on the value of the property?

On the higher of the two: the agreed price or the market value. Declaring an understated price does not reduce the tax — the administration can reassess on the real value, with a fine.

Is furniture included in the sale taxed?

The value of furniture priced separately (a fitted kitchen, items taken over) escapes property registration duty, but it must be realistic and justifiable — a classic focus of tax audits.

What if I do not meet the conditions after the purchase?

The favourable regimes come with undertakings — registering your domicile, a minimum occupation period. If they are breached without legitimate cause, the balance of duty becomes payable, sometimes increased. The exact conditions are set out in the deed: read them before signing, not after.

Do I pay this on top of the price, or is it included?

On top, and out of your own funds. Belgian banks lend against the value of the property, not against the transaction, so duty is rarely financed. Budget for it as cash you need on completion day, alongside your deposit.

Official sources

These are the pages our rates come from. Belgian tax administrations publish in French and Dutch; there is no full English version of most of them, so a browser translation is often the practical way in.

• SPW Finances — registration duties in the Walloon Region (3 % reduced rate), French.
• Vlaamse Belastingdienst — verkooprecht — Flemish rates and rechtenvermindering, Dutch.
• Bruxelles Fiscalité — abatement on registration duties in the Brussels-Capital Region, French.
• Notaire.be (Fednot) — reference calculators for deed costs.

The rates and abatements quoted here are those applied by our purchase costs calculator, aligned on the scales in force at 1 January 2026.