Flanders, pioneer of the real estate tax reform
In Belgium, it's Flanders that paved the way for the registration duty reform. While Brussels and Wallonia were still applying 12.5%, Flanders began to progressively reduce its rate from 2020 — and is today at 2%, the lowest level in the country.
The evolution of the Flemish rate since 2018
Unlike Brussels and Wallonia where the base rate is 12.5%, in Flanders the standard rate is 12%. This is an important difference to know if you're considering building.
Conditions to qualify for the 2% rate
To get the 2% rate, you must meet several cumulative conditions:
The Flemish tax administration (Vlabel) checks whether you don't own any other property in full ownership, including abroad. With a previous purchase in France or Spain, the reduced rate is denied.
Concrete numerical examples
Here is what you pay in Flanders depending on the price of the home, compared to the standard 12% rate:
| Property price | Standard rate (12%) | Reduced rate (2%) | Savings |
|---|---|---|---|
| €200,000 | €24,000 | €4,000 | €20,000 |
| €300,000 | €36,000 | €6,000 | €30,000 |
| €400,000 | €48,000 | €8,000 | €40,000 |
| €500,000 | €60,000 | €10,000 | €50,000 |
| €600,000 | €72,000 | €12,000 | €60,000 |
The "modest housing" reduction
In addition to the 2% rate, Flanders offers an extra reduction of €1,867 on the duties owed if the purchase price doesn't exceed €220,000. It's a direct reduction — not on the base but on the amount owed itself.
For a €200,000 home: €4,000 (2%) − €1,867 = €2,133 owed instead of €4,000. A direct savings of nearly €1,900 for those staying within the ceiling.
Building plots — watch out, different rate
Unlike Wallonia, where building plots are also taxed at 3%, building plots in Flanders remain subject to 12%, even for the construction of the main residence. This is an important difference to know if you're considering building rather than buying.
| Property type | Applicable rate in Flanders |
|---|---|
| Own and only home (main residence) | 2% |
| Modest housing (≤ €220,000) | 2% − €1,867 |
| Second home / rental investment | 12% |
| Building plot | 12% |
| Professional real estate | 12% |
Flanders vs Wallonia vs Brussels — the comparison
For a property at €300,000, here are the duties depending on your region:
Flanders is clearly the most favorable region tax-wise to buy your main residence. For a €300,000 home, you pay €6,000 in duties in Flanders versus €9,000 in Wallonia and €12,500 in Brussels (with rebate).
Flanders manages its registration duties itself via Vlabel (Flemish Tax Administration). Unlike Brussels and Wallonia, where FPS Finance still collects on behalf of the regions, all questions about Flemish registration duties go to Vlabel.
Summary — what to remember
- Flemish registration duties are at 2% since 1 January 2025
- It is the lowest rate in Belgium
- 5 conditions to meet: property in Flanders, natural person, own and only home, main residence within 3 years, minimum 5 years residence
- Reduction of €1,867 for "modest housing" under €220,000
- Building plots remain at 12%, unlike Wallonia
- Vlabel also checks real estate abroad