How much inheritance tax does a spouse pay in Belgium?

How much inheritance tax you pay as a spouse depends mainly on the region where your partner had their fiscal residence for the longest time in the last five years, on what exactly you inherit and on the exemptions for the family home. Flanders calls the tax erfbelasting; Brussels and Wallonia call it succession duties. Below are the rules that apply to a death in 2026. Belgium has no single national rate: each region sets its own, so where your partner lived decides what you pay.

First: what is actually in the estate?

If you are married under a community property regime, half of the joint assets already belong to you. Only your late partner's share forms the estate, and you only pay tax on what you inherit from it. The debts of the deceased and the funeral costs are deducted first.

What you inherit follows inheritance law. A surviving spouse inherits the usufruct of the whole estate by law when there are children. A legal cohabitant inherits the usufruct of the family home and its contents. A will or marriage contract can arrange things differently. Your notary converts the value of a usufruct for the tax return.

Flanders: inheritance tax for the partner

In Flanders a partner pays the same rate as a child. This applies to spouses, legal cohabitants and de facto cohabitants who, on the day of death, had lived together for at least one year and ran a joint household. The rate is calculated per heir, and separately on movable assets (money, investments) and on immovable property.

Band per heir	Rate
up to €50,000	3%
€50,000 to €250,000	9%
above €250,000	27%

Two important exemptions come on top. You pay no inheritance tax on your share in the family home where you lived together (for de facto cohabitants, after at least three years of living together). And on movable assets the first €75,000 is exempt for a death on or after 1 January 2026 (€50,000 before). The part above that is taxed at 9% and possibly 27%.

Example. Your partner dies in Flanders in 2026. You inherit €250,000 in the family home and €120,000 in savings. The home is exempt. Of the savings, €75,000 is exempt and the remaining €45,000 is taxed at 9%. You pay €4,050 in inheritance tax.

A reform of Flemish inheritance tax has been announced, but according to the Flemish Tax Administration nothing has been decided yet. The rates above therefore still apply.

Brussels: succession duties for the spouse

In Brussels the favourable rate applies to spouses and legal cohabitants. There is one scale on your whole net share, with no split between movable and immovable assets.

Band per heir	Rate
up to €50,000	3%
€50,000 to €100,000	8%
€100,000 to €175,000	9%
€175,000 to €250,000	18%
€250,000 to €500,000	24%
above €500,000	30%

The first €15,000 is exempt. As a spouse or legal cohabitant you pay no succession duties on your share in the family home. With the same example (partner resident in Brussels), the home is exempt and you pay on €120,000 of savings: €35,000 at 3% (€1,050), €50,000 at 8% (€4,000) and €20,000 at 9% (€1,800), a total of €6,850.

Wallonia: succession duties for the spouse

In Wallonia, spouses and legal cohabitants also get the direct-line rate: 3% up to €12,500, rising through 4, 5, 7, 10, 14, 18 and 24% to 30% above €500,000. The first €12,500 is exempt, plus another €12,500 if your net share is no more than €125,000. Your share in the property that was your main residence for at least five years is fully exempt.

In Brussels and Wallonia, de facto cohabitants get neither the partner rate nor the home exemption. For them, legal cohabitation or marriage makes a large tax difference.

What you can do

• Have the property valued properly. The tax is based on market value, and an undervaluation can lead to a fine. A free valuation gives you a first market value.
• Discuss with your notary whether a lifetime gift, an adjusted marriage contract or a will fits your situation better.
• See also how the tax differs between a spouse and a child and what a surviving partner receives.

The rates and exemptions come from the Flemish Tax Administration and FPS Finance (consulted September 2026).