Registration duties in 2026: what do you pay in Flanders, Brussels and Wallonia

Alongside the purchase price, registration duties are the biggest cost when buying a home. And nowhere in Belgium do the rules differ as much by region. Anyone buying their sole own home pays 2% in Flanders, 3% in Wallonia and 12.5% in Brussels with an exemption on the first bracket. Below we set out the rules as they apply in 2026, with worked examples.

Flanders: 2% for your sole own home

Since 1 January 2025, you pay 2% registration duties in Flanders when you buy a home that is your sole home and where you will live yourself. The conditions are:

• You buy as a private individual (not through a company).
• At the time of purchase, you do not own another home or building plot in full ownership. If you sell your previous home within two years, you still qualify.
• You register at the address within three years.

If you buy a second home, an investment property, or buy through a company, you pay 12%. The same 12% applies to building plots. Reduced rates exist for protected monuments and for purchases through a social housing company.

Example: a terraced house worth 320,000 euros as your sole own home costs 6,400 euros in registration duties. As a second home, this is 38,400 euros. A difference of 32,000 euros for the same house.

Wallonia: 3% since 2025

Wallonia reduced the rate for a sole own home on 1 January 2025 from 12.5% to 3%. At the same time, the former allowances (the exempt first bracket) and the chèque habitat have been abolished. For all other purchases, the rate remains 12.5%, with a reduced rate of 6% for modest homes below a certain cadastral income.

Example: the same home worth 320,000 euros costs 9,600 euros in Wallonia as a sole own home.

Brussels: 12.5% with an allowance

The Brussels-Capital Region still applies the general rate of 12.5%, but with an allowance: you pay no registration duties on the first bracket of 200,000 euros, provided the home is your sole home, you move in within three years and the purchase price does not exceed 600,000 euros. Anyone committing to an energy renovation that improves the EPC rating by at least two classes receives an extra allowance of 25,000 euros per class gained.

Example: an apartment worth 320,000 euros in Brussels costs 12.5% on 120,000 euros, so 15,000 euros. Above the price limit of 600,000 euros, the allowance falls away entirely and you pay 12.5% on the full amount.

Overview

Common mistakes

1. Owning a second home at the time of the deed. An inherited house held in undivided co-ownership, or a property abroad, can also exclude you from the preferential rate. Seek advice before signing.
2. Registering too late at the address. The three-year deadline (two years in some cases) is strict; otherwise you pay the difference, plus a penalty.
3. Forgetting the carry-over mechanism. Flanders abolished the carry-over of previously paid duties in 2024; those who bought under the old system may sometimes still use it. The notary will work this out.
4. The land share in new builds. For a new-build apartment, you pay registration duties on the land and VAT on the construction; the distinction is set out in the contract.

What does this mean for your budget?

For your sole own home in Flanders, budget around 5% on top of the price for registration duties, notary fees and deed costs combined; in Wallonia 6 to 7%, and in Brussels 8 to 10% depending on the price. Our monthly cost calculation on every property page takes these costs into account when determining your own contribution.

The rates in this article are those applicable at the start of 2026. Regions regularly adjust them, usually at the turn of the year. Your notary is required to apply the correct rate and will calculate it for you before you sign the preliminary sale agreement; ask them explicitly.