How much is gift tax in Belgium? Rates by region
You pay gift tax when someone gives you money, shares or a home during their lifetime and the gift is registered. How much you pay depends on three things: what is given (movable or immovable property), the relationship between donor and recipient, and the region where the donor lives.
One point to correct straight away: Belgium has no annual tax-free amount for gifts. Every registered gift is taxed from the first euro.
Which region sets the rate?
The rate follows the donor's fiscal residence, not where the property is and not where the recipient lives. If the donor had more than one fiscal residence in Belgium in the five years before the gift, the region where they lived longest in that period applies.
The FPS Finance gives its own example. A donor lived in Flanders from 1 July 2019 to 31 December 2023 and in Brussels after that. If the deed of gift is presented on 22 July 2025, the Flemish rates apply.
Your fiscal residence is where you actually live and where your family and the centre of your activities are based. It is not always the same as the address in the population register.
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Movable property is taxed at flat rates. The percentage stays the same however large the gift is.
| Region | Direct line and partners | All other persons |
|---|---|---|
| Flanders | 3% | 7% |
| Brussels | 3% | 7% |
| Wallonia | 3.3% | 5.5% |
Direct line means one person descends from the other, such as parent and child or grandparent and grandchild. Brothers, sisters, nephews, nieces and friends fall under all other persons.
Gifts of immovable property: a house or land
A home or building plot is taxed at progressive rates per bracket. The brackets are the same in all three regions.
| Bracket | Direct line and partners | All other persons |
|---|---|---|
| €0 to €150,000 | 3% | 10% |
| €150,000 to €250,000 | 9% | 20% |
| €250,000 to €450,000 | 18% | 30% |
| Above €450,000 | 27% | 40% |
Flanders also has reduced rates for certain buildings, for example after an energy renovation or for rented homes with a certificate of conformity. These come with their own conditions, which your notary will go through with you.
Worked example: a €300,000 house to one child
In 2026 a parent gives a €300,000 home to one child. Because the rate for gifts of immovable property in the direct line is the same in all three regions, the result is identical in Flanders, Brussels and Wallonia.
| Bracket | Rate | Tax |
|---|---|---|
| First €150,000 | 3% | €4,500 |
| Next €100,000 | 9% | €9,000 |
| Last €50,000 | 18% | €9,000 |
| Total | €22,500 |
If the same parent gives the home to a nephew, the tax is 15,000 + 20,000 + 15,000 = €50,000 (10% on €150,000, 20% on €100,000 and 30% on €50,000).
The tax is calculated on the value of what is given. If you plan to give a home, it helps to know a realistic value beforehand. A free valuation of your home is a good place to start.
Who counts as a partner?
Partners pay the same low rate as children, but the regions differ on who counts as a partner.
- Flanders: the spouse, the legal cohabitant and the de facto cohabitant who, on the day of the gift, has lived with the donor for at least one uninterrupted year.
- Brussels: spouses, legal cohabitants and de facto cohabitants who have lived together for at least one year.
- Wallonia: spouses and legal cohabitants. De facto cohabitants are not on that list and therefore pay the rate for all other persons (5.5% on movable property, 10 to 40% on immovable property).
Flanders: the progression rule for gifts of immovable property
In Flanders you cannot avoid the progressive rates by giving a home away in parts. If a gift of immovable property is followed within three years by another gift of immovable property between the same donor and the same recipient, the value of the first gift is added to the second. The rate on the second gift starts where the first one ended.
An example for Flanders: in 2026 a parent gives a €300,000 home to their child in two parts: first one half, worth €150,000, and two years later the other half, again €150,000. The first gift costs 3% of €150,000 = €4,500. The second is taxed as if it sits on top of the first: 9% on €100,000 plus 18% on €50,000 = €9,000 + €9,000 = €18,000. Together that is €22,500, exactly the same as a single gift of €300,000.
The progression rule only applies between gifts of immovable property. A gift of money followed by a gift of a house, or the other way round, is not added together. We do not describe this rule for Brussels and Wallonia here; ask your notary how earlier gifts count there.
To register or not: hand gifts and bank gifts
A gift of a home or land always goes through a notary and is always registered. For money or other movable property you have a choice:
- a notarial gift: registration is compulsory and is handled by the notary;
- a hand gift (for example handing over cash or jewellery) or a bank gift (a transfer): registration is not compulsory. You can present it for registration yourself through MyMinfin.
If you do not register a hand gift or bank gift, no gift tax is due. But if the donor dies within five years of the gift, the amount must be included in the inheritance tax return and inheritance tax is due on it. The five-year period applies to gifts made from 1 January 2025 in Flanders, from 1 January 2026 in Brussels and from 1 January 2022 in Wallonia. For older unregistered gifts in those regions a three-year period still applies. According to notaris.be, it is up to the recipient to prove that the period has passed.
According to notaris.be, a notarial gift can never be subjected to inheritance tax, even if the donor dies within that period.
Worked example: a €150,000 bank gift in Flanders
In 2026 a parent whose fiscal residence is in Flanders transfers €150,000 to their child.
- Registered: 3% of €150,000 = €4,500 gift tax.
- Not registered, and the parent dies within five years: the amount becomes part of the estate and is taxed as a movable share in the direct line. If the child inherits no other movable property, that is 3% on €50,000 plus 9% on €100,000 = €1,500 + €9,000 = €10,500 inheritance tax.
- Not registered, and the parent lives another five years: no tax on this gift.
A gift also affects the inheritance
Apart from tax, inheritance law plays a role. According to notaris.be, a gift to a child is presumed to be an advance on that child's share of the inheritance. When the parent dies, it is taken into account in the division, so a child who already received something gets less. This keeps the children on an equal footing.
A parent can also make a gift outside the child's share, as a genuine extra. That is only allowed within the disposable portion, which is half of the estate regardless of the number of children. If that limit is exceeded, the other children can claim their reserved portion through a reduction claim. You can read more in the explanation on notaris.be (in Dutch) and in our articles on gifting property to your child and the disadvantages of gifting property.
Give now or leave it later?
Whether giving works out cheaper than inheriting depends on your family situation, the region and what is being passed on. Inheritance tax uses different brackets and exemptions from gift tax. Put the two side by side with your notary, who calculates the exact amounts for your situation. For an overview of inheritance tax on a home by region, see inheriting a property in Belgium.
Frequently asked questions
How much gift tax do you pay on a gift of money?
Money and other movable property are taxed at a flat rate. In Flanders and Brussels it is 3% in the direct line and between partners and 7% for all other persons. In Wallonia it is 3.3% in the direct line, between spouses and between legal cohabitants and 5.5% for all other persons.
How much gift tax do you pay on a house?
For immovable property the brackets are the same in all three regions. In the direct line and between partners: 3% up to €150,000, 9% up to €250,000, 18% up to €450,000 and 27% above that. For all other persons: 10%, 20%, 30% and 40%. A €300,000 home given to one child therefore costs €22,500.
Which region decides the gift tax rate?
The region of the donor's fiscal residence, not where the property is. If the donor had more than one fiscal residence in Belgium in the five years before the gift, it is the region where they lived longest in that period.
Is there an annual gift tax exemption in Belgium?
No. There is no annual tax-free amount. A registered gift is taxed from the first euro.
Do de facto cohabitants pay the partner rate?
In Flanders and Brussels they do, if they have lived together for at least one year on the day of the gift. In Wallonia the partner rate only applies to spouses and legal cohabitants, so de facto cohabitants pay the rate for all other persons there.
What happens if the donor dies after an unregistered bank gift?
If the donor dies within five years, the amount is included in the estate and inheritance tax is due on it. The five years apply to gifts made from 1 January 2025 in Flanders, from 1 January 2026 in Brussels and from 1 January 2022 in Wallonia. For older gifts the period is three years. A registered gift does not carry this risk.
Can you give a home away in parts in Flanders to pay less?
Not within three years. Under the progression rule, an earlier gift of immovable property between the same donor and recipient made less than three years before is added to the new one, so the rate keeps rising.
Does a gift to a child count when the inheritance is divided?
Yes. According to notaris.be, a gift to a child is presumed to be an advance on that child's share and is taken into account when the parent dies. A gift outside the child's share is only possible within the disposable portion, which is half of the estate.
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