How Much Inheritance Tax Does a Child Pay in Belgium?

The Short Answer

When you receive an inheritance from your parents, you pay inheritance tax. This depends STRONGLY on your region.

In 2025:

• Flanders: 3% (LOWEST)
• Brussels: 3-9% (intermediate)
• Wallonia: 5-15% (HIGHEST)

BUT: Children benefit from large exemptions (€61,500-€125,000 depending on the region), so many children pay nothing at all!

This guide explains all inheritance tax rates, how to use your exemptions, and how to reduce your tax bill smartly.

1. Inheritance Tax for Children - The Basic Rules

What Is Inheritance Tax?

Inheritance tax is a tax on the estate you receive. It is a one-off tax (not annual).

Who pays it?

• The heirs (you) pay it, not the estate itself
• The notary deducts it from what you inherit

How Does It Work?

• You inherit €100,000
• Inheritance tax is €3,000
• You receive: €97,000

2. Inheritance Tax Rates by Region (2025)

This is CRUCIAL - the differences between regions are enormous.

Flanders: 3% (LOWEST)

Rate: 3% for children (everywhere in Flanders)

Exemption: €61,500 per child

Example:

• You inherit: €100,000
• Exemption: -€61,500
• Taxable amount: €38,500
• Tax (3%): €1,155
• You receive net: €98,845

This Is Very Favourable!

Brussels: 3-9% (INTERMEDIATE)

Rate: Progressive (3% to 9%, depending on the amount)

Exemption: €61,500 per child

Scale:

• Up to €25,000: 3%
• €25,000-€50,000: 4%
• €50,000-€100,000: 5%
• Above €100,000: 6-9%

Example:

• You inherit: €100,000
• Exemption: -€61,500
• Taxable amount: €38,500
• Tax (average ±5%): €1,925
• You receive net: €98,075

This Is Moderate.

Wallonia: 5-15% (HIGHEST)

Rate: Progressive (5% to 15%, depending on the amount and province)

Exemption: €61,500 to €125,000 (depending on the province in Wallonia)

Scale (depending on province):

• Up to €25,000: 5-7%
• €25,000-€50,000: 8-10%
• €50,000-€100,000: 10-12%
• Above €100,000: 12-15%

Example:

• You inherit: €100,000
• Exemption: -€61,500 (Liège)
• Taxable amount: €38,500
• Tax (average ±10%): €3,850
• You receive net: €96,150

This Is a Lot! 3-4 Times More Than in Flanders!

3. Exemptions - Your Big Advantage

This is where many children save on tax.

Exemptions by Region:

How Does the Exemption Work?

Simple:

1. Deduct the exemption from your inheritance
2. Tax applies only to the difference

Example:

• You inherit: €75,000
• Exemption (Flanders): €61,500
• Taxable amount: €75,000 - €61,500 = €13,500
• Tax (3%): €405
• You receive: €74,595

4. Practical Examples - 3 Scenarios

Scenario 1: Small Inheritance (€75,000) in Flanders

Situation:

• You inherit €75,000 from a parent
• You live in Flanders

Calculation:

• Inheritance: €75,000
• Exemption: €61,500
• Taxable amount: €13,500
• Inheritance tax (3%): €405
• Notary fees (±1.5%): €1,125
• Total costs: €1,530
• You receive net: €73,470

Percentage lost: 2% (very favourable)

Scenario 2: Medium Inheritance (€200,000) in Brussels

Situation:

• You inherit €200,000 from a parent
• You live in Brussels

Calculation:

• Inheritance: €200,000
• Exemption: €61,500
• Taxable amount: €138,500
• Inheritance tax (estimated average 6%): €8,310
• Notary fees (±1.5%): €3,000
• Total costs: €11,310
• You receive net: €188,690

Percentage lost: 5.7% (moderate)

Scenario 3: Large Inheritance (€300,000) in Wallonia (Liège)

Situation:

• You inherit €300,000 from a parent
• You live in Liège, Wallonia

Calculation:

• Inheritance: €300,000
• Exemption: €125,000 (Liège, very generous)
• Taxable amount: €175,000
• Inheritance tax (estimated average 9%): €15,750
• Notary fees (±1.5%): €4,500
• Total costs: €20,250
• You receive net: €279,750

Percentage lost: 6.75% (reasonable)

Scenario 4: Large Inheritance (€300,000) in Wallonia (Hainaut)

Situation:

• You inherit €300,000 from a parent
• You live in Mons, Hainaut (Wallonia)

Calculation:

• Inheritance: €300,000
• Exemption: €61,500 (less generous)
• Taxable amount: €238,500
• Inheritance tax (estimated average 12%): €28,620
• Notary fees (±1.5%): €4,500
• Total costs: €33,120
• You receive net: €266,880

Percentage lost: 11% (a lot!)

Difference within Wallonia: €12,870 more in tax than in Liège for the same inheritance!

5. Inheritance Tax on Property (House)

This matters - many inheritances involve a house!

Example: You Inherit the Family Home

Situation:

• Your parent passes away
• You inherit the house (value €250,000)
• You do not live there (you already own a home)
• You live in Brussels

Inheritance tax:

• House value (estate value): €250,000
• Exemption: €61,500
• Taxable amount: €188,500
• Inheritance tax (±6%): €11,310
• Notary fees: €3,750
• Total costs: €15,060

You Now Own a House Without a Mortgage to Pay Off!

But you do still have to pay the inheritance tax.

6. Children vs. Other Heirs - Big Differences!

This is significant! Children pay MUCH less than brothers or sisters.

Comparison of Inheritance Tax Rates (Flanders):

Example: €100,000 Inheritance in Flanders

Enormous difference: A child pays €1,155, a brother pays €19,800 - 17 times more!

7. Smart Tips - How to Reduce Inheritance Tax

Tip 1: Choose the Right Moment to Inherit

This Is NOT Possible - inheritance happens when your parent passes away.

But: parents can make gifts during their lifetime (see tip 3).

Tip 2: Make Sure There Is a Proper Will

A well-drafted will can help:

• Make it clear who inherits what
• Prevent brothers or sisters from being drawn in unexpectedly
• Avoid lengthy legal proceedings

Notary costs for a will: €200-€500 (a worthwhile investment).

Tip 3: Gifts During Your Lifetime (SMARTER!)

This Is the Smart Move:

Parents can give you a gift during their lifetime. This can work out cheaper than inheritance tax!

Gift tax vs. Inheritance tax:

Example:

• Parent gives you €100,000 (during their lifetime) in Flanders
• Gift tax: 3% = €3,000
• You pay at the moment of the gift

VS:

• You inherit €100,000 later (after death)
• Inheritance tax: 3% = €1,155 (exemption used)
• You pay later

In practice: a gift can be the smarter option if you plan it well!

Tip 4: Split the Inheritance Among Several Children

If your parent has assets to pass on to several children, you can spread the tax burden.

Example:

• Parent has €300,000
• Gift to Child 1: €100,000 (tax: €1,155 in Flanders)
• Gift to Child 2: €100,000 (tax: €1,155)
• Gift to Child 3: €100,000 (tax: €1,155)
• Total tax: €3,465

This is far more efficient than giving everything to one child!

Tip 5: Moving to a More Favourable Region (A Cynical Option)

If your parent is still alive and you expect a large inheritance, you might consider moving to Wallonia (Liège) to benefit from lower inheritance tax rates.

BUT: This is usually not realistic because of:

• Work and family ties in your current region
• The costs of selling your home
• The fact that it only makes sense for very large inheritances

Not Really Recommended.

Tip 6: Keep Your Administration in Order

Make sure the notary registers everything correctly:

• All exemptions properly applied
• The correct region established
• No errors that could increase your tax bill

A good notary saves you money.

8. Notary Fees - Extra Costs on Top of Inheritance Tax

This is often overlooked!

What Does the Notary Do?

• Prepares the official inheritance tax declaration
• Handles the transfer of ownership (for property)
• Pays the inheritance tax on your behalf
• Issues the inheritance tax certificate

Costs:

• ±1.5-2% of the estate value
• Typically: €1,500-€3,000 for a medium-sized inheritance

This Comes ON TOP of the inheritance tax!

Example:

• Inheritance: €100,000
• Inheritance tax (Flanders): €1,155
• Notary fees: €1,500
• Total costs: €2,655
• You receive: €97,345

9. Filing the Inheritance Tax Return - How Does It Work?

Step 1: Contact a Notary

You call a notary: