Registration duties in Flanders: what you need to know in 2026

Registration duties in Flanders: rates, reductions and exceptions in 2026

Registration duties in Flanders are one of the most significant cost items when buying property. Whether you are a buyer or a seller trying to make sense of Flemish property taxation, it helps to know the current rates, the conditions for reductions and the special cases that apply. This guide gives you a concrete, up-to-date overview for 2026.

The standard rate for registration duties in Flanders

The standard rate for registration duties (officially the "verkooprecht") on the purchase of a home in Flanders is 12%. If you buy your only own home, a reduced rate of 2% has applied since 1 January 2025. Between 2022 and 2024 that rate was 3%. The rate applies to the purchase price, or to the market value if that is higher, and there is no maximum price: a more expensive home is also taxed at 2% on the full amount.

The 12% rate applies to everything that does not qualify for the reduced rate: buy-to-let investments, second homes, purchases by a company and building plots. A building plot is taxed at 12% even if you plan to build your own home on it.

These two distinct rates create a notable difference for buyers depending on their plans: buying to live in a property and buying as an investment are very different propositions from a Flemish tax perspective. To qualify for the 2% rate, you must meet these conditions:

• You buy as a natural person. If a company is one of the buyers, nobody gets the reduced rate.
• You buy full ownership. A split purchase of usufruct and bare ownership does not qualify.
• On the date of the deed, you do not own the whole of another home or building plot in full ownership, in Belgium or abroad. If you do, you can still get the reduced rate by committing in the deed to sell that other home or plot within two years of the deed.
• You register at the address of the home within three years of the deed. For deeds signed from 2026, you must also stay registered there for at least one uninterrupted year.

When several people buy together, the conditions are checked for each buyer and each share. If the conditions are not met afterwards, you pay the difference with the standard rate plus a 20% tax increase.

The reduction for a modest home

Flanders maintains in 2026 a specific reduction for what is known as a "modest home" (bescheiden woning). If the purchase price or the market value of your only own home is no more than 220,000 euros, or 240,000 euros in the core cities (kernsteden) and the municipalities of the Vlaamse Rand around Brussels (source: notaris.be), you get a further reduction on the amount due, on top of the 2% rate.

For deeds signed from 2025, that reduction is 1,867 euros (it was 2,800 euros between 2022 and 2024). For example, on a modest home of 200,000 euros you pay 2%, or 4,000 euros, minus 1,867 euros, so 2,133 euros in registration duties.

The reduction only applies if you also qualify for the 2% rate, so the same conditions as above apply. Ask your notary to check whether your purchase counts as a modest home before you sign the deed.

No lower rate for energy renovation any more

Between 2022 and 2024, Flanders applied a 1% rate to buyers of their only own home who carried out a major energy renovation. That rate was abolished for deeds signed from 1 January 2025. Even if you renovate thoroughly after buying, you now pay 2% on your only own home.

Energy performance still matters when you sell. Anyone who buys a home with EPC label E or F in Flanders must renovate it to at least label D within six years of the deed. Buyers factor that cost into their offer, and a strong EPC certificate remains an asset when putting a property on the market.

Portability of registration duties no longer exists

In the past, you could deduct part of the registration duties paid on your previous home in Flanders from the duties on a new home. That scheme was known as meeneembaarheid. It was abolished for purchases from 1 January 2024, so if you move today you can no longer carry over duties you paid before.

If you sell your current home and buy a new one at the same time, the 2% rate is still possible. If you still own your previous home on the date of the deed, you commit in the deed to sell it within two years. Discuss the timing of the sale and the purchase with your notary early on.

What this means for sellers

As a seller, you do not pay registration duties directly - that is the buyer's responsibility. But Flemish property taxation affects you indirectly in several ways.

First, the applicable rate influences the purchasing power of your potential buyer. A property sold for 350,000 euros generates duties of 7,000 euros at the 2% rate, compared with 42,000 euros at the 12% rate. This difference can affect the profile of interested buyers and, ultimately, your sale price.

Second, if you are selling an energy-hungry property with a poor EPC rating, the buyer must renovate a home with label E or F within six years of the deed and will factor that cost into their offer, which can put off certain buyer profiles. Investing in work before the sale, or simply documenting the renovation potential, can make a real difference.

Working with a competent local estate agent will allow you to position your property realistically on the Flemish market, taking into account the tax parameters that influence buyers' decisions.

Registration duties and Flemish property market prices in 2026

In 2026, property prices in Flanders remain buoyant. The median single-family home is trading at around 310,000 to 340,000 euros depending on the province, with notable peaks in the peri-urban areas of Antwerp and Ghent. Apartments are selling on average for between 220,000 and 270,000 euros.

In this context, registration duties represent a significant cost for buyers. A buyer paying 2% on a property worth 300,000 euros pays 6,000 euros in duties. If they cannot benefit from the reduced rate, that figure rises to 36,000 euros. These numbers have a real impact on negotiations and on buyer behaviour in the market.

For sellers, understanding this reality helps in setting a coherent price and anticipating objections during negotiations. A free professional valuation of your property gives you a solid basis on which to position yourself correctly.

FAQ: registration duties in Flanders

Frequently asked questions

See the answers to the most common questions below.

To compare reliable estate agents in your Flemish municipality, use our free comparison tool and receive up to three proposals from IPI-recognised agents with no obligation.