How Much Inheritance Tax Does a Child Pay on a House in Belgium?

In Belgium, a child pays inheritance tax (droits de succession / erfbelasting) on their share of a house according to progressive brackets. The rates and rules differ significantly depending on the region - Flanders, Wallonia or Brussels - where the deceased was resident.

These brackets apply per child and per category of assets (immovable/movable), so they apply specifically to each child's share of a property.

1. Inheritance tax rates for children on a house (Flanders 2026)

The Flemish inheritance tax reform introduces from 2026 a base exemption of €50,000 for children and revised brackets, so that smaller inherited shares are taxed less heavily.

Rate structure in the direct line (children) - immovable property

For children inheriting a house (or other immovable property) in Flanders, the following brackets apply:

Important points:

• This is calculated per child, per category of assets: immovable property (houses, land) is taxed separately from movable assets (savings, investments).
• Under the previous rules, 3% applied from the first bracket; the reform shifts this to higher brackets and introduces a €50,000 exemption for children.

2. How is a child's inherited share of a house calculated?

Step 1: Determine the market value of the property

Inheritance tax is based on the market value at the date of death, not the original purchase price.

Example:

• Estimated market value of the house: €300,000.

Step 2: Determine each child's inherited share

• 1 child: inherits 100% of the house → immovable share: €300,000.
• 2 children: each 50% → share per child: €150,000.
• 3 children: each 1/3 → share per child: €100,000.

Inheritance tax is calculated per child on their share of the immovable estate.

3. Worked examples - how much inheritance tax does a child pay?

3.1 One child inherits a house worth €200,000 alone

• Value of the child's inherited share (immovable): €200,000.

Applying the Flemish 2026 brackets:

1. First €50,000 → 0% → €0.
2. Next €100,000 (from €50,000 to €150,000) → 3% → €3,000.
3. Next €50,000 (from €150,000 to €200,000) → 9% → €4,500.

Total inheritance tax:

• €0 + €3,000 + €4,500 = €7,500 inheritance tax on the house.

3.2 One child inherits a house worth €350,000 alone

• Value of the child's inherited share: €350,000.

Bracket by bracket:

1. €0 – €50,000 → 0% → €0.
2. €50,000 – €150,000 (€100,000) → 3% → €3,000.
3. €150,000 – €250,000 (€100,000) → 9% → €9,000.
4. Above €250,000 (remainder = €100,000) → 27% → €27,000.

Total inheritance tax:

• €0 + €3,000 + €9,000 + €27,000 = €39,000 inheritance tax.

3.3 Two children inherit a house worth €400,000 together

• House value: €400,000.
• Inherited share per child: €200,000.

Per child, the calculation is identical to example 3.1:

• Per child: €7,500 inheritance tax.
• Combined: €15,000 inheritance tax on the house.

Because the value is split between two children, each child remains in lower brackets, and the total tax burden is lower than if one child were to inherit everything.

4. How does this differ between Flanders, Brussels and Wallonia?

In Brussels and Wallonia, higher inheritance tax rates apply and the bracket structures are different for heirs in the direct line, meaning children reach higher rate brackets more quickly.

• In those regions, rates for children and grandchildren run from 3% up to 30% as the inheritance grows larger, with different bracket thresholds than those used in Flanders.
• The base exemption and reduced rates described above refer specifically to the Flemish reform from 2026; in Brussels and Wallonia you need to consult the local inheritance tax tables in force.

Wherever you live in Belgium, it is therefore important to always check clearly which region collects the inheritance tax, as the rules vary considerably from one region to another.

5. Key points to bear in mind when a child inherits a house

• The rates apply to the total immovable share per child (so the house and any other land combined), not just to a single property.
• Inheritance tax on movable assets (savings, investments) is calculated separately, and different exemptions and rate structures often apply to that category since the reform.
• The Flemish reform reduces the tax burden for children on modest inherited shares (thanks to the €50,000 exemption and the 3% rate up to €150,000), but large immovable shares above €250,000 remain heavily taxed at 27%.
• In some cases it is more tax-efficient to use gifts, a phased transfer of ownership or a sale to children in order to reduce the inheritance tax that will eventually fall due on a property.

Summary - how much inheritance tax does a child pay on a house?

In Flanders (2026):

• As a child, you pay inheritance tax on your share of the property according to brackets: 0% up to €50,000, 3% up to €150,000, 9% up to €250,000 and 27% above that.
• On a house worth €200,000 passing entirely to one child, that amounts to roughly €7,500 in inheritance tax.
• On a house worth €350,000 for one child, the inheritance tax rises to €39,000, whereas two children inheriting a house worth €400,000 together each pay around €7,500.

Anyone planning to leave a house to their children should look ahead at the combination of property value, number of heirs and any possible planning (gift/sale) in order to limit the inheritance tax that will eventually fall due.