Rates in 2026
| Region | Own and only home | Standard rate |
|---|---|---|
| Wallonia | 3%, no price ceiling | 12.5% |
| Brussels | 12.5% with a €200,000 allowance (price up to €600,000) | 12.5% |
| Flanders | 2% | 12% |
Example for a €300,000 property
- Wallonia: 300,000 × 3% = €9,000.
- Brussels: (300,000 − 200,000) × 12.5% = €12,500.
- Flanders: 300,000 × 2% = €6,000.
For buy-to-let or a second home, the standard rate applies: €37,500 in Wallonia and Brussels, €36,000 in Flanders.
Wallonia: the 3% rate
- Buyer must be a natural person acquiring full ownership; the reduced rate must be claimed in the deed.
- Must not own another home in full ownership, or must commit to selling it within 3 years.
- Register as resident within 3 years (5 for a building plot), then live there for 3 full years.
Otherwise, the difference between 12.5% and 3% is due, with interest. The rate also applies to building plots and homes bought off-plan.
Brussels: the €200,000 allowance
- No duties on the first €200,000, a saving of up to €25,000, if the price does not exceed €600,000.
- Buyer must be a natural person buying the whole property in full ownership, with no other home on the date of the sale agreement.
- Register as resident within 3 years (5 with energy renovation works), then live there for 5 years without interruption.
For a building plot, the allowance is €100,000 with a €300,000 price ceiling.
Flanders: the 2% rate
- Buyers must be natural persons acquiring full ownership; building plots are excluded.
- Must not own another home or building plot, or must sell it within 2 years.
- Register as resident within 3 years, then stay at least 1 year without interruption (agreements signed from 1 January 2026).
The Flemish government has announced its intention to raise this rate to 3% from 1 January 2027. Check with the notary based on the date of your deed.
Key points
- The property’s region is what counts, not the buyer’s.
- Wallonia 3%, Flanders 2% (3% announced for 2027), Brussels €200,000 allowance.
- Residence commitments are strict: check them with the notary before signing.
Sources
This guide provides general information, up to date on the date shown. It does not replace advice from a notary, a lawyer or the relevant authority. Immo4Now is an information website, not an estate agency.