What are the registration duty rates for buying property in Belgium in 2026?

The rate depends on the region. Flanders charges 3% for a primary residence, while Brussels and Wallonia both charge 12.5%. Second homes and investment properties in Flanders are taxed at 12%.

What is the starter abatement and who qualifies for it?

The starter abatement lets first-time buyers pay a reduced rate on part of the purchase price. In Flanders, the first 300,000 euros is taxed at 3%, but only if it is your first property, you move in within 1 year, and the market value does not exceed 350,000 euros. Brussels and Wallonia offer an abatement on the first 200,000 euros at 3.75%.

Do you pay registration duties when buying a new-build property in Belgium?

No, new-build properties are subject to 21% VAT instead of registration duties. For a 350,000 euro new build, that means 73,500 euros in VAT, and the starter abatement does not apply.

How much should I budget in total when buying a property in Belgium?

As a general rule, budget 12-14% of the purchase price on top of the property value. For a 350,000 euro property in Flanders, total costs including registration duties, notary fees, and mortgage registration come to roughly 22,250 to 24,250 euros, compared to 33,500 to 35,500 euros in Brussels or Wallonia.

Who pays the registration duties when buying a property in Belgium?

The buyer pays the registration duties by default.

How Much Are Registration Duties on Property in Belgium

REGISTRATION DUTIES = A MAJOR COST WHEN BUYING PROPERTY!

Registration Duty Rates in Belgium 2026:

Region	Rate - Primary Residence	Rate - New Build (VAT)	Starter Abatement
Flanders	3% (from 2026)	12%	€300,000 (first €300k at 3%)
Brussels	12.5%	12.5%	€200,000 (first €200k at 3.75%)
Wallonia	12.5%	12.5%	€200,000 (first €200k at 3.75%)

Example: €350,000 property (Flanders): €9,000 in registration duties (3% after abatement). This article explains everything!

1. Registration Duties by Region in 2026

1.1 Flanders - The Most Affordable!

2026 Rates:

Primary Residence: 3% (reduced rate).
Second Home / Investment: 12%.

Abatement (Starters):

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First €300,000 at 3% = €9,000.
Above €300,000 at 12%.
Example €350,000: €9,000 + €6,000 = €15,000 total.

Abatement Conditions:

First property.
Must occupy within 1 year.
Market value max. €350,000.

1.2 Brussels - The Middle Ground

Rates:

Primary Residence: 12.5%.
Second Home: 12.5%.

Abatement:

First €200,000 at 3.75% = €7,500.
Above €200,000 at 12.5%.
Example €350,000: €7,500 + €18,750 = €26,250 total.

1.3 Wallonia - Same Rules as Brussels

Rates:

Primary Residence: 12.5%.
Second Home: 12.5%.

Abatement:

First €200,000 at 3.75% = €7,500.
Example €350,000: €26,250 total.

2. Total Costs When Buying Property in 2026

Cost Breakdown for a €350,000 Property

Flanders (Primary Residence):

Cost Item	Amount
Registration duties	€15,000
Notary fees	€5,000-€7,000
Mortgage registration fees	€1,750
Cadastral fees	€500
TOTAL	€22,250-€24,250

Brussels / Wallonia:

Cost Item	Amount
Registration duties	€26,250
Notary fees	€5,000-€7,000
Mortgage registration fees	€1,750
Cadastral fees	€500
TOTAL	€33,500-€35,500

Difference: over €11,000 cheaper in Flanders!

3. Exceptions and Benefits in 2026

3.1 Starter Abatement

Flanders:

€300,000 abatement at 3%.
Condition: first property, occupy within 1 year, max. value €350,000.

Brussels / Wallonia:

€200,000 abatement at 3.75%.
Similar conditions.

3.2 New-Build Property (VAT)

All Regions:

21% VAT instead of registration duties.
Example: €350,000 new build - €73,500 in VAT.
No starter abatement applies.

3.3 Gift Tax or Inheritance Tax

Different Rates Apply:

Property gift: from 3% (Flanders) to 27% (Brussels/Wallonia).
Inheritance tax: depends on the degree of kinship.

4. How to Calculate Registration Duties Step by Step

Step 1: Identify Region and Property Type

Primary residence? → Reduced rate.
Second home? → Full rate.
New build? → VAT at 21%.

Step 2: Check the Abatement

Flanders Starters:
First €300,000 x 3% = €9,000
Remainder x 12%

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Example €450,000:
€300,000 x 3% = €9,000
€150,000 x 12% = €18,000
TOTAL = €27,000

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Step 3: Notary and Additional Costs

Your notary will calculate the exact amount (including mortgage registration fees).
Budget 12-14% of the purchase price.

5. Tips to Minimise Registration Duties

Tip 1: Buy in Flanders (the Cheapest Option!)

Difference for a €350,000 Property:

Flanders: €15,000.
Brussels / Wallonia: €26,250.
Saving: €11,250!

Tip 2: Make Full Use of the Abatement

Starters:

Buy at max. €350,000 (Flanders).
Move in within 1 year.
Saving: €27,000 compared to the 12% rate!

Tip 3: Consider a New-Build Property

21% VAT but no notary fees.
Sometimes more advantageous for first-time buyers.

Tip 4: Choose Your Notary Carefully

Compare at least 3 notaries (fees vary).
Pick one who specialises in residential property.

6. FAQ - Registration Duties on Property

How much in registration duties for a €300,000 property in Flanders?
€9,000 (3% after the starter abatement).

What is the registration duty abatement?
The portion of the purchase price taxed at a reduced rate for first-time buyers (€300,000 in Flanders, €200,000 in Brussels and Wallonia).

Do I pay registration duties on a new-build property?
No, 21% VAT applies instead.

Can I avoid registration duties?
No, but you can reduce them through the abatement and your choice of region.

Who pays the registration duties?
The buyer pays by default.

Summary - Registration Duties on Property 2026

Comparison Table:

Region	Rate - Primary Residence	Abatement	€350k Example
Flanders	3%	€300k	€15,000
Brussels	12.5%	€200k	€26,250
Wallonia

How Much Are Registration Duties on Property in Belgium - Rates, Exceptions and Tips