🇧🇪 Belgium

Property Taxes and Buying Costs in Belgium

Budget 4–15% on top of the price for a resale apartment. On a 60 m² apartment in Brussels (about €270,000) that is roughly €10,800–€40,500.

Costs when you buy

Registration duty – Flanders
2% for a sole own home; 12% for second homes and investments
Conditions for the reduced rate were tightened in 2026.
Registration duty – Wallonia
3% for a sole own home (since 2025); 12.5% otherwise
Registration duty – Brussels
12.5%, with an abatement on the first part of the price for a sole own home
VAT on new builds
21% on the building (plus registration duty on the land share)
Notary fees and charges
approx. 1–2% of price, on a legal sliding scale plus VAT

Costs while you own

Property withholding tax (onroerende voorheffing / précompte immobilier)
A percentage of indexed cadastral income; varies by region and municipality
Second-home tax
Some municipalities, especially on the coast, charge an annual second-home tax

Tax on rental income

For private residential lets, non-residents are generally taxed on the indexed cadastral income (uplifted by a legal coefficient) rather than actual rent, at progressive non-resident income tax rates.

Frequently Asked Questions

What taxes do you pay when buying property in Belgium?↓
Registration duty – Flanders: 2% for a sole own home; 12% for second homes and investments. Registration duty – Wallonia: 3% for a sole own home (since 2025); 12.5% otherwise. Registration duty – Brussels: 12.5%, with an abatement on the first part of the price for a sole own home. VAT on new builds: 21% on the building (plus registration duty on the land share). Notary fees and charges: approx. 1–2% of price, on a legal sliding scale plus VAT.
What are total closing costs in Belgium?↓
Typically 4–15% of the purchase price for a resale apartment.
How is rental income taxed in Belgium for non-residents?↓
For private residential lets, non-residents are generally taxed on the indexed cadastral income (uplifted by a legal coefficient) rather than actual rent, at progressive non-resident income tax rates.
Buying property in Belgium: step-by-step guide →
Property prices in Belgium →Apartments for sale in Belgium →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Grant Thornton Belgium: Real estate taxes in Belgium in 2026, CMS: Belgium's regions pass new registration tax rates.