Registration rights
Regional tax due when purchasing real estate in Belgium.
Full definition
Registration duties are a regional tax paid by the buyer when purchasing property. The standard rate is 12% in Flanders and 12.5% in Wallonia and Brussels. For a sole own home, each region has a lighter regime. In Flanders, the rate has been 2% since 1 January 2025, with an extra reduction of EUR 1,867 for a modest home (price up to EUR 220,000, or EUR 240,000 in the core cities and the Flemish periphery of Brussels). In Wallonia, the rate is 3% for deeds signed since 1 January 2025; it replaced the former abatement and the reduced rate for modest homes. In Brussels, the rate stays at 12.5%, but the first EUR 200,000 is exempt if the price does not exceed EUR 600,000. In all three regions, the buyer may not already fully own another home, unless they sell it within the set period, and must register at the property's address within three years.
Related terms
Notarial deed
Official document drawn up by the notary that finalizes the property sale.
Abatement
Part of the price exempt from registration duties when buying one's own home, today in the Brussels Region.
Cadastral income
Fictitious net rental income value assigned by the tax administration to each property.