Abatement

An abatement is a part of the price on which the buyer pays no registration duties. Today it exists in Brussels: when buying one's home for EUR 600,000 or less, the first EUR 200,000 is not taxed, a saving of EUR 25,000 at the 12.5% rate. For building land, the abatement is EUR 100,000 if the price does not exceed EUR 300,000. The buyer may not already fully own another home, must move in within three years and stay five years without interruption. An extra abatement of EUR 25,000 per energy class gained is possible if the home improves by at least two EPC classes within five years. In Wallonia, the abatement was abolished on 1 January 2025 and replaced by a 3% rate for a sole own home. Flanders no longer has an abatement: a sole own home is taxed at 2%, with a fixed reduction of EUR 1,867 for a modest home.