How much inheritance tax does a child pay on a house in Wallonia and Brussels?

When a child inherits their father's or mother's house, they pay inheritance tax on their own share. In both Wallonia and Brussels the direct-line rate runs from 3 to 30%, but each region has its own scale, its own tax-free allowance and its own reduced rate for the home the deceased lived in. This article sets them out separately, with worked examples.

Which region's rules apply does not depend on where the house is. What counts is the deceased's fiscal residence: the region where they lived longest during the five years before their death. If your mother lived in Namur and owned a house in Ghent, the Walloon rules apply.

In Wallonia

Each heir is taxed separately on their net share, meaning after costs and debts have been deducted. Wallonia does not calculate movable and immovable property separately: one scale applies to your whole share.

A child pays no tax on the first €12,500 of their net share. If the net share is no more than €125,000, a further €12,500 is tax-free, so €25,000 in total. Children of the deceased who are not yet 21 also get €2,500 for each full year remaining until their 21st birthday.

The reduced rate on the family home

For a direct-line heir, a reduced rate applies to the net share in the family home, under several conditions. The estate includes at least a share in full ownership of the building where the deceased had their main residence for at least five years at the date of death. The building is used wholly or partly as a home and is located in Wallonia. The reduced rate still applies if the deceased could not keep their main residence there because of force majeure or a compelling family, medical, professional or social reason. It must be expressly requested in the estate declaration.

In Brussels

In Brussels too, the scale applies to each heir's net share, with no split between movable and immovable property. The bands are wider than in Wallonia.

A child pays no tax on the first €15,000 of their share. Children of the deceased under 21 also get €2,500 for each full year remaining until their 21st birthday.

The reduced rate on the main residence

For a direct-line heir, a reduced rate applies when the estate includes a share in full ownership of the building where the deceased had their main residence for at least five years. The benefit applies up to €250,000. Above that, the ordinary rate applies. An extract from the population register can prove the main residence.

Examples for a death in 2026

Example 1: a child inherits the family home worth €200,000

An only child inherits a house worth €200,000 with no debts, and nothing else. The deceased had lived there as their main residence for more than five years. For the Walloon calculation, the house is located in Wallonia. The reduced rate applies. The official sources do not say how the tax-free allowance combines with this reduced rate, so the amounts below are calculated before the allowance, and your notary works out the exact figure.

Example 2: a net share of €100,000 at the ordinary rate

This time the reduced rate does not apply, for example because the deceased had lived in the house for less than five years. The child inherits a total net share of €100,000. The allowance is taken off the lowest bands.

• Wallonia. The share is not above €125,000, so the allowance is €25,000. That leaves €25,000 x 5% = €1,250 and €50,000 x 7% = €3,500. Total: €4,750.
• Brussels. Allowance of €15,000. That leaves €35,000 x 3% = €1,050 and €50,000 x 8% = €4,000. Total: €5,050.

If several children inherit together, each is taxed on their own share, with their own allowance.

What if the deceased lived in Flanders?

Different rules apply. In Flanders, direct-line inheritance tax is 3% up to €50,000, 9% from €50,000 to €250,000 and 27% above that, per heir and separately on the movable and the immovable share. There is no tax-free first €50,000 for children. A child who alone inherits a house worth €200,000 pays €1,500 + €13,500 = €15,000. The deceased's debts are charged first to the movable share, unless it is shown that a debt is specifically linked to a property. The Flemish government has announced a reform, but nothing has been decided yet, so the current rates still apply.

Selling the inherited house

Inheritance tax is calculated on the value of the house on the day of death, even if you sell it later. A realistic value in the declaration avoids disputes afterwards. To find out what the property is worth today, you can request a free valuation. If you are selling with other heirs, see also whether all heirs have to sign.

If a parent is thinking of passing on the house during their lifetime, gift tax applies instead, see gifting property to your child. An overview by region is in inheriting a property in Belgium. The official scales are published by the FPS Finance. Your notary calculates the exact amount for your inheritance.