The Walloon reform in one sentence
Until late 2024, Wallonia applied 12.5% registration duties on all real estate purchases, with a complex system of rebates and "chèque-habitat". Since 1 January 2025, this rate has dropped to 3% for the own and only home. This is one of the most significant tax reforms for Belgian buyers in recent years.
For a house at €300,000, the savings is €28,500 — simply thanks to this reform. The equivalent of one year of median Belgian salary.
Decisio.be calculation — based on the move from 12.5% to 3%Before / after: what concretely changed
To grasp the scale of the reform, here's what existed before and what now applies:
The chèque-habitat, rebate and reduced rates for modest housing coexisted, making the system unreadable. The Walloon government replaced all of this with a single clear rule: 3% for everyone meeting the conditions.
Concrete numerical examples
Here is the difference between the old and new system depending on the price of the home:
| Property price | Old system (12.5%) | New system (3%) | Savings |
|---|---|---|---|
| €200,000 | €25,000 | €6,000 | €19,000 |
| €300,000 | €37,500 | €9,000 | €28,500 |
| €400,000 | €50,000 | €12,000 | €38,000 |
| €500,000 | €62,500 | €15,000 | €47,500 |
| €600,000 | €75,000 | €18,000 | €57,000 |
Conditions to qualify for the 3% rate
To get the 3% rate, you must meet several cumulative conditions:
If you already own a home and want to buy a new one, you can still benefit from the 3% rate provided you sell your old property within 3 years after the new purchase. With early sale, the rate on the new deed is automatically applied.
Building plots and related properties
An important novelty: the 3% rate also applies to building plots intended for the construction of a main residence. This is a major difference with Flanders, where building plots remain subject to the full rate of 12%. In Wallonia, you can therefore buy at 3% for both an existing home and land to build your future home on.
A new build sold by a developer within 2 years of first occupation is subject to 21% VAT, not registration duties. The 3% rate doesn't apply in this case. Some developers offer mixed formulas — check with your notary.
Wallonia vs Brussels vs Flanders
How does Wallonia position itself against the other regions? Here is the comparison for a property at €300,000:
Wallonia and Flanders now have comparable systems — a reduced rate applied on the entire price, no ceiling. Flanders is slightly more favorable (2%) than Wallonia (3%). In Brussels, the mechanism is different — 12.5% with rebate on the first €200,000.
How is the rate applied in practice?
Unlike the Brussels rebate, the Walloon 3% rate is automatically applied by the notary if you meet the conditions. You don't have to take specific steps, except commit in the deed to the conditions (main residence, domicile deadline).
Summary — what to remember
- Walloon registration duties are at 3% since 1 January 2025
- The savings are significant: €28,500 for a €300,000 house
- 5 conditions to meet: property in Wallonia, natural person, own and only home, main residence within 3 years, minimum 3 years residence
- Building plots also at 3% (major difference with Flanders)
- The rate is automatically applied by the notary
- Wallonia and Flanders now have comparable systems, Brussels remains more expensive