How Much Inheritance Tax Does a Spouse Pay in Belgium?

How much inheritance tax a spouse pays depends on the region, the estate value and the matrimonial regime. In Flanders, spouses often pay 3% from 50,000 euros (after a 50,000 euro exemption), while in Brussels and Wallonia rates are progressive and can reach 30%. Inheritance tax can weigh heavily on estates, but spouses benefit from favourable rates. This article provides an overview by region, explains how the tax is calculated and offers optimisation tips for 2026.

Rates by region for spouses

Flanders (since 2022):

• Exemption: 50,000 euros.
• 3% on the portion above 50,000 euros up to 250,000 euros.
• Progressively higher above 250,000 euros (max. 27% for children, but lower for a spouse).

Brussels: regional progressive rates:

• 3-30% progressively, with exemptions of 15,000-50,000 euros.

Wallonia: 3-30%, with applicable exemptions.

Sample calculation for Flanders (estate of 300,000 euros):​

• Tax-free: the first 50,000 euros.
• 3% on 250,000 euros = 7,500 euros.

Calculation steps

1. Determine the net estate (minus debts).
2. Deduct the applicable exemption.
3. Apply the tax rate per bracket.

The marriage contract (legal regime) affects how the estate is divided.

Tips to minimise the tax burden

• Gifts made during one's lifetime.
• Marriage contract arrangements.
• Testament and estate planning.

To understand the impact of an inheritance on your property's value, request a free valuation.