First Home Tax Reduction

First home tax reduction by region

Buying a first home in Belgium comes with specific tax advantages in each region. These mechanisms aim to facilitate access to property ownership for first-time buyers.

Wallonia

In Wallonia, a reduction of 20,000 EUR applies to the purchase price for calculating registration duties (12.5%). This represents a saving of 2,500 EUR. Conditions: the buyer must not own any other property in full ownership and must establish residence within 3 years.

Brussels

Brussels offers the most generous reduction: 200,000 EUR exempt base (saving of 25,000 EUR). The property must not exceed 600,000 EUR. The buyer must establish their main residence within 2 years and maintain it for at least 5 years.

Flanders

In Flanders, no reduction in the strict sense, but a reduced rate of 3% (instead of 12%) for the purchase of the sole own dwelling. For properties with EPC A or B, the rate can drop to 1%. The condition is not to own any other property in full ownership at the time of purchase.

Practical example

For an apartment at 300,000 EUR:

• Wallonia: (300,000 - 20,000) x 12.5% = 35,000 EUR
• Brussels: (300,000 - 200,000) x 12.5% = 12,500 EUR
• Flanders: 300,000 x 3% = 9,000 EUR

Use our notary fees simulator to calculate your exact costs.