Registration duties in Brussels: the abatement, how they are calculated and worked examples

Buying
Écrit par Celia Souralaysak

Registration duties (droits d'enregistrement) are by far the largest cost of buying property in Brussels. On a €300,000 flat, they can amount to €37,500 – or just €12,500 if you qualify for the abatement (abattement). Understanding how they work lets you draw up a reliable budget and avoid unpleasant surprises. Here are the rules in force in the Brussels-Capital Region as of October 2026, illustrated with worked examples.

The principle: 12.5% of the price

When you buy an existing property in one of the 19 Brussels municipalities, you pay registration duties of 12.5%. They are calculated on the agreed price, plus any charges imposed on the buyer (an occupancy fee, for example). This taxable base cannot be lower than the property's market value (valeur vénale). The notary collects the duties when the deed is signed and pays them over to the authorities. The service is currently provided by the FPS Finance (General Administration of Legal Security – Administration Sécurité juridique) on behalf of the Region.

By way of comparison, Wallonia charges 3% and Flanders 2% on the purchase of a buyer's only home. The Brussels rate is higher, but its abatement substantially reduces the bill on average-priced properties.

What about a new-build?

Buying a new home from a developer is, in principle, subject to 21% VAT on the building, rather than registration duties. The abatement therefore does not apply to the portion subject to VAT. The distinction between “new” for VAT purposes and “existing” (including renovated) property is governed by technical rules. The preliminary sale agreement (compromis de vente) and your notary will specify which regime applies to your purchase.

The abatement: €200,000 exempt

If you are buying your future main residence, the duties are not charged on the first €200,000 of the price. The saving is therefore €200,000 × 12.5% = €25,000. This regime applies to agreements concluded since 1 April 2023 (Ordinance of 17 November 2022). Previously, the abatement was €175,000 and the ceiling €500,000.

€25,000: the saving the Brussels abatement provides on any eligible purchase up to €600,000.

The €600,000 ceiling

The abatement is granted only if the taxable base (price plus charges) does not exceed €600,000. Above that, it is lost entirely: there is no tapering. This cliff-edge effect is worth knowing about before you negotiate a price close to the limit.

What has been announced but is not yet in force

The new Brussels government's regional policy statement (13 February 2026) plans to raise this ceiling from €600,000 to €800,000, without changing the amount of the abatement (€200,000). According to analyses published since, the measure is envisaged for the end of the parliamentary term, in 2029, “subject to available resources”, and has yet to be enacted in an ordinance. As of October 2026, the applicable ceiling remains €600,000.

The conditions

All of the following conditions must be met:

  • The property is located in the Brussels-Capital Region and is used, or intended to be used, wholly or partly as a dwelling.
  • The buyer is a private individual: purchases by a company are excluded.
  • You are buying the whole property outright (full ownership): not the usufruct or bare ownership alone, nor a share.
  • You do not own another home: on the date of the preliminary sale agreement, you may not hold full ownership of the whole of another property intended for residential use, in Belgium or abroad.
  • You register your domicile there within 3 years of the deed being registered (5 years if you also claim the additional abatement for energy renovation).
  • You keep it as your main residence for at least 5 years without interruption, from the date you are entered in the population register.

If you are buying with others, or if you already own a share of another home (inherited, for example), each buyer's situation should be reviewed with the notary before the preliminary sale agreement is signed.

Do you still own your current home?

If you still own another home when the preliminary sale agreement is signed, the abatement can be granted to you by way of a refund. You first pay the full duties, then recover part of them if you sell the other property within 2 years of the registration of the deed for the new one.

If you do not meet your commitments

  • Failure to register your domicile in time: the duties saved are reclaimed, together with a fine. Since the Ordinance of 17 July 2025, in force since 24 July 2025, the law explicitly provides for force majeure. If the delay is due to circumstances beyond your control, a refund is still possible provided you register your domicile as soon as those circumstances end (Circular 2026/C/29 of 13 February 2026).
  • Moving out before 5 years: since 1 April 2023, the amount to be repaid is calculated pro rata to the years not completed, rather than in full.

The additional abatement for energy renovation

Since 1 April 2023, if you buy a home in need of renovation, you can obtain an additional abatement of €25,000 per EPB class gained, with a minimum of two classes. To qualify, you must:

  • qualify for the main abatement (same substantive conditions);
  • undertake in the deed to improve the EPB certificate (certificat PEB) by at least two classes within 5 years of registration;
  • register your domicile in the property within the same 5-year period.

Each class gained therefore reduces the duties by a further €3,125 (€25,000 × 12.5%).

Worked examples

The following examples concern an existing home in Brussels and cover registration duties only. Other costs (notary, mortgage) are set out in our article on the true cost of buying property.

  • ⊞ Purchase price | Without abatement (12.5%) | With abatement | Saving
  • €250,000 | €31,250 | €6,250 | €25,000
  • €300,000 | €37,500 | €12,500 | €25,000
  • €400,000 | €50,000 | €25,000 | €25,000
  • €500,000 | €62,500 | €37,500 | €25,000
  • €600,000 | €75,000 | €50,000 | €25,000
  • €610,000 | €76,250 | Not applicable | €0

Example 1: a first purchase at €300,000

Sophie buys her first flat for €300,000 and registers her domicile there. The taxable base is €300,000 - €200,000 = €100,000. The duties come to €100,000 × 12.5% = €12,500, instead of €37,500.

Example 2: the cliff edge at €600,000

A couple are torn between two properties, one at €600,000 and the other at €610,000. For the first, the duties are (€600,000 - €200,000) × 12.5% = €50,000. For the second, the abatement is lost: €610,000 × 12.5% = €76,250. An extra €10,000 on the price therefore costs an extra €26,250 in duties. Note that the threshold is assessed on the price plus charges, not on the asking price alone.

Example 3: a purchase with energy renovation

Marc buys a flat rated F for €400,000 and undertakes to bring it up to class D (two classes). His total abatement is €200,000 + 2 × €25,000 = €250,000. The duties are (€400,000 - €250,000) × 12.5% = €18,750, instead of €25,000 with the standard abatement alone. If he does not reach the target within 5 years, the additional benefit is adjusted according to the result actually achieved.

Example 4: a €300,000 buy-to-let investment

An investor buys a €300,000 flat to let out. He does not make it his main residence, so the abatement does not apply. The duties come to €300,000 × 12.5% = €37,500.

Example 5: resale within two years

When a property is resold within two years of purchase, the original buyer may, subject to conditions, recover 36% of the duties paid. This is not automatic: the claim must be lodged within two years of the resale deed. In Example 4, if the investor resold the property within that period, he could claim €37,500 × 36% = €13,500. His net cost in duties would then fall to €24,000, or 8% of the price.

A special case: building land

For a plot intended for building your home, the abatement is €100,000 (a saving of €12,500), with a ceiling of €300,000. It does not apply where the seller undertakes to build, since the transaction is then subject to VAT.

Points to check before signing

  • State in the preliminary sale agreement that you are claiming the abatement: the declaration is included in the deed.
  • Check that the price, plus charges, does not exceed €600,000.
  • Take stock of any property you already own, even in part.
  • Plan your change of domicile: 3 years, or 5 years with the energy abatement.
  • Bear in mind the 5-year residence commitment if you are thinking of letting or reselling quickly.

This article is for information only and reflects the regulations in force as at 21 October 2026. It is no substitute for personalised advice: your notary remains your point of contact for checking your eligibility and calculating the duties payable.

Sources

Buying a renovated flat in Brussels

At Living Home Promotion, we offer flats in existing buildings, fully renovated by our partner Next Homes, in Woluwe-Saint-Lambert, Forest and Uccle. Whatever you buy, ask your notary to confirm the tax regime that applies to the property (registration duties or VAT) and your eligibility for the abatement. Discover our fully renovated flats in Brussels.

Celia Souralaysak
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Registratierechten in Brussel: abattement, berekening en becijferde voorbeelden
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Droits d'enregistrement à Bruxelles : abattement, calcul et exemples chiffrés