Registration duties in Belgium: everything you need to know in 2026

Registration duties in Belgium: everything you need to know in 2026

Registration duties are an unavoidable tax charge when buying property in Belgium. The amount varies depending on which region the property is located in, the buyer's profile, and the nature of the transaction. Before signing a preliminary sale agreement, it pays to understand exactly what you will owe - and in which circumstances you may qualify for a reduced rate or a tax reduction.

What are registration duties?

Registration duties are a regional tax levied when a notarial deed of sale for a property is registered. They are calculated on the purchase price or on the market value of the property, whichever is higher. In practice, it is the buyer who pays them, and they fall due at the moment the authentic deed is signed before the notary.

In Belgium, the tax competence over registration duties has been transferred to the Regions. This means that the applicable rate depends on the Walloon, Flemish, or Brussels-Capital Region in which the property is located - not on the buyer's place of residence. The differences between regions can be significant, and they have a direct impact on the total cost of your purchase.

Registration duties should not be confused with VAT. When you buy a new-build property from a developer, you pay VAT at 21% (or 6% under certain conditions) and not registration duties. The two regimes are entirely separate.

Rates in force by region in 2026

The base rates differ across the country's three regions. Here is an overview of the situation in 2026.

In the Flemish Region, a rate of 2% has applied since 1 January 2025 to a property that will be the buyer's only own home. Between 2022 and 2024, that reduced rate was 3%. For other acquisitions - a second home, a buy-to-let investment or a building plot - the rate is 12%. For a modest home, an additional reduction of 1,867 euros applies on top of the 2% rate.

In the Walloon Region, the standard rate is 12.5%. Since 1 January 2025, you pay 3% when you buy your own and only home, including a building plot on which you build that home. This rate replaces the former reduced rate of 6% for modest housing and the abatement on the first part of the purchase price, which no longer exist for purchases from 2025.

In the Brussels-Capital Region, the general rate is 12.5%. An abatement of 200,000 euros on the taxable base is granted to buyers who commit to establishing their primary residence in the property and who, on the date of the preliminary sale agreement, do not own the whole of another home in full ownership, in Belgium or abroad. The abatement only applies if the purchase price is no more than 600,000 euros, and then represents a concrete saving of 25,000 euros on the registration duties owed.

Reductions and exemptions you may be entitled to

Each region has put in place mechanisms to ease the tax burden on buyers in certain situations. It is important to check whether you qualify before signing the deed.

In Flanders, in addition to the reduced rate of 2%, a reduction of 1,867 euros applies if your only own home counts as a modest home. That applies up to a price of 220,000 euros, or 240,000 euros in the core cities (kernsteden) and the Vlaamse Rand (source: notaris.be). On a modest home of 200,000 euros, you then pay 2,133 euros instead of 4,000 euros. You must register at the address within three years and, for deeds signed from 2026, stay registered there for at least one year.

In Wallonia, the 3% rate for your own and only home is the main benefit. The former 6% rate for modest housing, which depended on the cadastral income, and the abatement no longer exist for purchases from 2025, and neither does the chèque-habitat. To get the 3% rate, you must not own the whole of another home in full ownership, unless you sell it within three years. You must move in within three years and live there for at least three years.

In Brussels, the 200,000 euro abatement is the main benefit available. To qualify, the purchase price must be no more than 600,000 euros, and you must commit to establishing your primary residence in the property within three years of the deed and to maintaining that residence there for at least five uninterrupted years. If you move out earlier, you repay part of the tax benefit received, in proportion to the years remaining.

How are registration duties calculated in practice?

The calculation is straightforward in principle. Registration duties apply to the purchase price or to the market value of the property, whichever is higher. The notary is required to verify that the declared price reflects market reality. If the tax authority considers that the property has been undervalued, it may reassess the taxable base.

Here is a concrete example. You buy an apartment in Brussels for 350,000 euros. You are entitled to the 200,000 euro abatement. The taxable base is therefore 150,000 euros. At the rate of 12.5%, you pay 18,750 euros in registration duties, instead of 43,750 euros without the abatement. The saving amounts to 25,000 euros.

In Flanders, for the same property at 350,000 euros, with the 2% rate for an only own home, you pay 7,000 euros. In Wallonia, the 3% rate gives 10,500 euros. The difference between the regions is therefore considerable.

These amounts come on top of the notary's fees and deed costs (together roughly 1% to 2% of the purchase price) and, if you borrow, the costs of the mortgage deed. Overall, budget roughly 4% to 15% of the purchase price for total acquisition costs: the lower end for an only own home in Flanders, the upper end for a purchase at the standard rate. The exact percentage varies depending on the region and the buyer's personal circumstances.

Registration duties and selling your property: what it means for you as a seller

As a seller, you do not pay registration duties directly. It is the buyer who is liable for them. However, this tax burden indirectly affects your position on the market. A buyer who has to pay 12.5% in duties has a tighter overall budget than a buyer paying 2% or 3%. This can weigh on the price they are willing to offer for your property.

Understanding the tax profile of your potential buyers helps you adjust your sales strategy. For example, if your property is likely to be purchased as the sole primary residence by a first-time Flemish buyer, you can highlight the tax advantages they will benefit from. This can make your property more attractive compared with other options on the market.

To sell at the best price and on the best terms, it is advisable to work with an estate agent who has a thorough knowledge of the local market and the tax specifics of your region. Comparing estate agencies near you is a useful first step towards finding the professional best suited to your situation.

Can registration duties be reduced through a reinvestment?

Only to a limited extent today. The portability mechanism, which let you deduct all or part of the duties paid on your previous home in Flanders from the duties on a new home, was abolished for purchases from 1 January 2024.

What you can still do: if you have not yet sold your previous home when you buy the new one, you can still get the 2% rate in Flanders by committing in the deed to sell the previous home within two years. In Wallonia, you get three years to sell your previous home and keep the 3% rate.

If you resell a home in Wallonia within two years of buying it at the standard rate, you can get part of the duties refunded on request. The rules differ between regions, so it is advisable to consult a notary before planning your transaction.

If you are considering selling your current property in order to buy another, a free property valuation will help you plan your overall budget more accurately and anticipate the registration duties your buyer will have to bear.

Common pitfalls to avoid when calculating registration duties

Several frequent mistakes can lead to unpleasant surprises at the moment of signing the notarial deed.

The first concerns market value. If you buy a property below the market price, the tax authority can recalculate the duties on the estimated real value rather than the price paid. This happens in particular during transactions between acquaintances or when a property is sold very quickly after a high-price purchase.

The second mistake involves the conditions that must be met in order to benefit from a reduced rate or an abatement. These conditions must be fulfilled at the time of the notarial deed, and some must be maintained for several years after the purchase. Failing to honour the commitments made results in the full or partial repayment of the benefits received, plus a 20% tax increase in Flanders.

Third, in the case of a new-build or off-plan purchase, care must be taken not to confuse the value of the land with the value of the construction. In such cases, VAT applies to the construction element, while registration duties apply only to the land value. This distinction can significantly alter the overall calculation of acquisition costs.

Finally, if you are buying a property to rent out, count on the standard rate: 12% in Flanders and 12.5% in Wallonia and Brussels. The reduced rates and the Brussels abatement only apply to a home you will live in yourself.

For any questions specific to your situation, a notary remains the most qualified point of contact. As far as selling your property is concerned, comparing estate agents in your region will help you obtain the best local advice and optimise your transaction as a whole.

FAQ on registration duties