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

In Wallonia and Brussels, in 2026 a child pays inheritance tax on their share in a house according to progressive brackets, with rates ranging from 3% up to 30% depending on the value of the inherited share.

These brackets apply per child and per category of assets (immovable/movable), and therefore also specifically to their share in an immovable property.

1. Inheritance tax rates for children on a house (Wallonia/Brussels 2026)

In Wallonia and Brussels, inheritance tax in the direct line is calculated according to a progressive scale. Unlike the Flemish 2026 reform, there is no 0% exempt bracket for children on the immovable share; the rates start from the very first euro inherited.

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

For children who inherit a house (or another immovable property), the following brackets apply:

Please note:

• The tax is calculated per child, per category of assets: the immovable share (houses, land) is taxed separately from the movable share (savings, investments).
• In Wallonia, an allowance on the family home may apply under certain conditions - check with a notary for the rules that apply to your situation.

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

Step 1: determine the market value of the property

Inheritance tax is calculated on the market value on the day of death, and not on the original purchase price.

Example:

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

Step 2: determine the share inherited per child

• 1 child: inherits 100% of the house, so the immovable share is EUR 300,000.
• 2 children: 50% each, so the share per child is EUR 150,000.
• 3 children: one third each, so the share per child is EUR 100,000.

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

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

3.1 A single child inherits a house worth EUR 200,000

• Value of the inherited share (immovable): EUR 200,000.

Applying the Wallonia/Brussels 2026 brackets:

1. First bracket up to EUR 12,500, at 3%, gives EUR 375.
2. From EUR 12,500 to EUR 25,000 (EUR 12,500), at 4%, gives EUR 500.
3. From EUR 25,000 to EUR 50,000 (EUR 25,000), at 5%, gives EUR 1,250.
4. From EUR 50,000 to EUR 100,000 (EUR 50,000), at 7%, gives EUR 3,500.
5. From EUR 100,000 to EUR 150,000 (EUR 50,000), at 10%, gives EUR 5,000.
6. From EUR 150,000 to EUR 200,000 (EUR 50,000), at 14%, gives EUR 7,000.

Total inheritance tax:

• EUR 375 + EUR 500 + EUR 1,250 + EUR 3,500 + EUR 5,000 + EUR 7,000 = EUR 17,625 inheritance tax on the house.

3.2 A single child inherits a house worth EUR 350,000

• Value of the inherited share: EUR 350,000.

Bracket by bracket:

1. EUR 0 - EUR 12,500, at 3%, gives EUR 375.
2. EUR 12,500 - EUR 25,000 (EUR 12,500), at 4%, gives EUR 500.
3. EUR 25,000 - EUR 50,000 (EUR 25,000), at 5%, gives EUR 1,250.
4. EUR 50,000 - EUR 100,000 (EUR 50,000), at 7%, gives EUR 3,500.
5. EUR 100,000 - EUR 150,000 (EUR 50,000), at 10%, gives EUR 5,000.
6. EUR 150,000 - EUR 200,000 (EUR 50,000), at 14%, gives EUR 7,000.
7. EUR 200,000 - EUR 250,000 (EUR 50,000), at 18%, gives EUR 9,000.
8. EUR 250,000 - EUR 350,000 (EUR 100,000), at 24%, gives EUR 24,000.

Total inheritance tax:

• EUR 375 + EUR 500 + EUR 1,250 + EUR 3,500 + EUR 5,000 + EUR 7,000 + EUR 9,000 + EUR 24,000 = EUR 50,625 inheritance tax.

3.3 Two children jointly inherit a house worth EUR 400,000

• Value of the house: EUR 400,000.
• Share inherited per child: EUR 200,000.

Per child, the calculation is identical to example 3.1:

• Per child: EUR 17,625 in inheritance tax.
• In total: EUR 35,250 in inheritance tax on the house.

Because the value is split between two children, each remains in lower brackets, and the total tax burden is lower than if a single child inherited everything.

4. How does this differ from Flanders?

In Flanders, an inheritance tax reform comes into force in 2026, introducing a EUR 50,000 exemption for children and adjusted brackets, with rates of 0%, 3%, 9% and 27%.

• In Wallonia and Brussels, the rates for children and grandchildren range from 3% to 30% as the inheritance grows, with bracket thresholds that differ from those applied in Flanders.
• The basic exemption and reduced rates provided by the Flemish 2026 reform do not apply in Wallonia or Brussels; in those regions, you need to consult the local inheritance tax scales in force.

Whatever your region, it is therefore essential to correctly identify which Region levies the inheritance tax, because the rules vary considerably from one region to another.

5. Important points of attention for children who inherit a house

• The rates apply to the entire immovable share per child (so house and any other land combined), not only to a single property.
• Inheritance tax on movable assets (savings, investments) is calculated separately, with scales and possible exemptions specific to each region.
• Unlike the Flemish reform, Wallonia and Brussels do not apply a 0% bracket in the direct line on immovable property; modest shares are therefore taxed from the very first euro, albeit at relatively low rates.
• It may be more tax-efficient to use gifts, a phased transfer of ownership or a sale to the children to limit future inheritance tax on an immovable property.

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

In Wallonia and Brussels (2026):

• A child pays inheritance tax on their share in the house according to progressive brackets: from 3% to 30% depending on the value of the inherited share.
• For a house worth EUR 200,000 passed in full to a single child, the inheritance tax amounts to approximately EUR 17,625.
• For a house worth EUR 350,000 for a single child, the inheritance tax reaches EUR 50,625, while two children jointly inheriting a house worth EUR 400,000 each pay approximately EUR 17,625.

Before passing a house on to your children, it is therefore worth examining in advance the combination of the value of the property, the number of heirs and any planning (gift/sale) in order to limit future inheritance tax.