How much registration duty do you pay on a home in Belgium? Worked examples by region

After the price itself, registration duties are the largest cost when you buy an existing home in Belgium. The amount depends on three things: the region where the property is, the price, and whether it becomes your only own home. In this article we work it out for different prices.

The rates below apply to deeds signed in 2026. The rate always follows the date of the notarial deed, not the date of the compromis.

Short answer: the rates in 2026

Region	Only own home	Other purchase
Flanders	2% of the full price	12%
Wallonia	3% of the full price	12.5%
Brussels	12.5%, with the first 200,000 euros exempt if the price is no higher than 600,000 euros	12.5%

There is no longer a first-time buyer abatement in Flanders or Wallonia. The low rate applies to anyone buying their only own home, even if it is not their first home.

Registration duties are calculated on the price, or on the market value if that is higher. If you buy a new build from a developer, you pay VAT on the building and registration duties only on the land share.

Worked examples for your only own home

Price	Flanders (2%)	Wallonia (3%)	Brussels
200,000 euros	4,000 euros	6,000 euros	0 euros
250,000 euros	5,000 euros	7,500 euros	6,250 euros
300,000 euros	6,000 euros	9,000 euros	12,500 euros
350,000 euros	7,000 euros	10,500 euros	18,750 euros
400,000 euros	8,000 euros	12,000 euros	25,000 euros
500,000 euros	10,000 euros	15,000 euros	37,500 euros

In Brussels you pay 12.5% on the part of the price above 200,000 euros. At 350,000 euros that is 12.5% of 150,000 euros, or 18,750 euros.

In Flanders there is also a small extra discount of 1,867 euros for lower-priced homes below a price limit. At 200,000 euros the amount can therefore drop to 2,133 euros. Ask your notary whether your purchase qualifies.

Worked examples for other purchases

If you buy a second home or a buy-to-let property, or you do not meet the conditions for an only own home, the standard rate applies.

Price	Flanders (12%)	Wallonia and Brussels (12.5%)
250,000 euros	30,000 euros	31,250 euros
300,000 euros	36,000 euros	37,500 euros
350,000 euros	42,000 euros	43,750 euros
400,000 euros	48,000 euros	50,000 euros

Three situations where you pay more than you expect

• Brussels above 600,000 euros. The abatement then disappears entirely, not partly. A home of 620,000 euros costs 77,500 euros in registration duties, a home of 600,000 euros 50,000 euros.
• Building land in Flanders. In Flanders building land does not get the 2% rate and pays 12%. In Wallonia the 3% rate does apply to land on which you build your only own home.
• You still own another home. In Flanders you must commit in the deed to sell it within two years, in Wallonia within three years. In Brussels you may not fully own another home on the date of the compromis. Otherwise the standard rate applies.

The conditions per region in brief

In Flanders you buy full ownership as a private individual, register your address within three years and stay registered there for at least one year. In Wallonia you move in within three years (five years for building land) and stay three years. In Brussels you make it your main residence within three years and keep it for five years. If you do not meet the conditions, you have to repay the benefit.

Full details are in our guides on registration duties in Flanders, registration duties in Wallonia and registration duties in Brussels. For the other costs at the notary, read our article on notary fees when buying a home.

Why this matters for sellers too

The buyer pays the registration duties, but they shape what the buyer can offer. In Brussels, selling just below or just above 600,000 euros changes the buyer's bill by tens of thousands of euros. And an investor calculates with 12% or 12.5%, so often offers less than someone who plans to live in the property.

Not sure yet what your home is worth? Request a free valuation or compare up to three accredited estate agents who know your area.

Frequently asked questions

How much registration duty do I pay on a home of 350,000 euros?

For your only own home: 7,000 euros in Flanders, 10,500 euros in Wallonia and 18,750 euros in Brussels. For another purchase: 42,000 euros in Flanders and 43,750 euros in Wallonia and Brussels.

Is there still a first-time buyer abatement?

Not in Flanders or Wallonia: there a low rate of 2% or 3% applies to every only own home. In Brussels the abatement on the first 200,000 euros still exists, but only if the price is no higher than 600,000 euros.

Do I pay registration duties on a new build?

If you buy a new build from a developer, you pay VAT on the building and registration duties only on the land share.

Who pays the registration duties, the buyer or the seller?

The buyer. They are paid through the notary when the purchase deed is signed.