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

REGISTRATION DUTIES = A MAJOR COST WHEN BUYING PROPERTY!

Registration Duty Rates in Belgium 2026:

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):

• 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):

Brussels / Wallonia:

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

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