Registration duties in Belgium in 2026: what buyers pay in each region

When you buy an existing home in Belgium, you pay registration duty (registratierechten / droits d'enregistrement). It is by far the largest purchase cost, and each of the three regions has its own rules.

Flanders: 2% or 12%

• Your only own home: 2%. You must be a private individual, own no other home, and register at the address within three years of the purchase.
• Other purchases: 12%, for example a second home, a buy-to-let or a purchase through a company.

Example: on a €350,000 home bought as your only home, you pay €7,000 instead of €42,000.

Wallonia: 3% or 12.5%

• Your own home: 3%. You own no other home (or sell it within three years), make it your main residence within three years (five for land or new builds) and live there for at least three years.
• Other purchases: 12.5%.

Example: on €300,000, you pay €9,000 instead of €37,500.

Brussels: 12.5% with an allowance

• Rate: 12.5%.
• Allowance: for your only own home, the first €200,000 is exempt, saving up to €25,000. It applies to homes priced up to €600,000. You must make it your main residence within three years and live there for five years.

Example: on €450,000, you pay 12.5% on €250,000, or €31,250.

Good to know for expats

• The rules look at whether you own another home anywhere, including abroad.
• Your notary checks the conditions before signing. The notary.be calculator lets you simulate your costs in advance.
• On top of registration duty come notary fees and, if you borrow, mortgage costs.

This article is general information, not tax advice. Last updated: October 2026.

Sources:

• Flemish Tax Authority – Sales duty on real estate
• Notaire.be – Registration duties in Wallonia
• Notaire.be – Registration duties and allowance in Brussels