Registration duties in Brussels: rates and the abatement

The standard rate

Registration duties are a tax collected by the State when a deed is registered, and they go entirely to the Regions (notaire.be). The rate is 12.5% in Brussels. It applies, for example, to a home bought to let, a second home, or a purchase that does not meet the abatement conditions.

Brussels: the €200,000 abatement

The first €200,000 of the purchase are not taxed. The rest is taxed at 12.5%. On a €300,000 home, duty is charged on €100,000: €12,500 instead of €37,500. On a €200,000 home no sales duty is due.

The amount on which duty is paid, charges included, may not exceed €600,000 (be.brussels). All the following conditions must be met:

• the property is in the Brussels-Capital Region (19 municipalities) and is used or intended, wholly or partly, for housing;
• you are a natural person and you buy the whole property in full ownership;
• at the date of the sales agreement you do not fully own another residential property. If you do, a refund mechanism applies when you resell it within 2 years of registration of the new purchase;
• you establish your main residence in the property within 3 years of registration of the deed;
• you keep it as your main residence for 5 uninterrupted years. Since 1 April 2023, if you leave earlier, the refund of the benefit is calculated pro rata for the years not completed.

For building plots the abatement is €100,000, with a ceiling of €300,000 (be.brussels).

For expats. The Brussels page does not say whether a dwelling owned abroad counts as “another residential property”. Ask your notary before you sign. The Walloon and Flemish regimes do say so (see below).

The extra abatement for energy renovation

Since 1 April 2023, if the energy performance (EPB) of the home improves by at least two classes within 5 years of registration, an extra abatement of €25,000 per class gained is possible. It only applies if the main abatement applies, and the deadline to move in rises from 3 to 5 years (be.brussels).

Wallonia and Flanders in one line each

• Wallonia: 12.5%, or 3% on the full value for a sole home, for deeds from 1 January 2025. Any dwelling you own, in Belgium or abroad, is counted; you move in within 3 years (5 for building land or new builds) and stay at least 3 years (notaire.be, Wallex).
• Flanders: 12%, or 2% for a sole home. You may not be full owner of another home or building plot in Belgium or abroad; you register at the address within 3 years and stay at least one year (vlaanderen.be). The Flemish Government has announced 3% from 1 January 2027; as of 14 October 2026 this is an intention, not a law I could confirm.

Timing: pay within four months

Duties must be paid within four months of signing the sales agreement (or of the suspensive conditions being met), before the notarial deed (notaire.be infofiche; be.brussels). In practice the notary collects the money from you and pays the tax. Ask for the date that applies to your file. Seller and buyer are jointly liable toward the tax authority.

New builds and VAT

A new home sold under VAT does not pay the sales duty on the building. A home counts as new until 31 December of the second year after it is first occupied, and VAT is then 21%. Land carries VAT only if it is buildable, sold with the building under VAT, to the same buyer, at the same time; otherwise the land pays registration duties (notaire.be). Ask the seller which regime applies.

Which professional to consult

The notary of your file calculates the exact duties, checks your conditions and writes the statements that give you the reduced regime. A credit broker can include these costs in your financing plan. See the notary.