Belgium – Property Taxes

What taxes and fees apply when buying a property in Belgium?

Purchasing property in Belgium involves a number of cost layers, the most substantial of which is the registration duty — sometimes referred to as a transfer tax. This duty varies considerably depending on both the type of property being purchased and the region in which it sits. As a federal state, Belgium is divided into three regions — Flanders, Wallonia, and Brussels-Capital — each of which sets its own rates. The region where a property is located therefore has a profound impact on what a buyer will pay.

Registration duty by region (as of January 2025):

• In Flanders, the registration duty for a “sole and primary residence” was reduced to 2% from 1 January 2025. Properties purchased as investments or second homes in Flanders are subject to the 12% standard rate.
• In Wallonia, a first home attracts a reduced rate of 3% from 2025. All other properties in Wallonia remain taxed at 12.5%.
• Brussels maintains its standard registration tax rate of 12.5%, but provides an exemption on the first €200,000 of value for eligible first-time buyers who satisfy specific residency conditions.

This duty is broadly analogous to stamp duty land tax (SDLT) in the United Kingdom or transfer duty in Australia — a one-time charge levied at the point of acquisition — but Belgium’s regional structure means the rates can diverge sharply depending on which side of a regional boundary a property falls. What sets Belgium apart, however, is the potential for exceptionally low transfer costs: at just 2% in Flanders, qualifying first-home buyers can access one of the lowest such rates anywhere in Western Europe.

VAT on new-build properties: In certain circumstances, VAT is levied in place of registration duty — most commonly when purchasing a new property through a property developer. New-build properties in Belgium attract 21% VAT on the construction portion of the purchase price. The land component remains subject to the usual regional registration duty rates (12% in Flanders; 12.5% in Wallonia and Brussels), while the building itself is subject to the 21% VAT charge. The combined effect typically results in a higher overall tax burden compared to purchasing an existing property.

Notary fees: Notary fees encompass legal advice, document preparation, title searches, and registration with the relevant authorities. Because these fees are fixed by government regulation, they are non-negotiable and are applied consistently regardless of which notary is engaged. It is always the buyer who pays notary fees, irrespective of who selected the notary. These fees add approximately 1–1.5% to the overall purchase cost.

Mortgage-related fees (if applicable): A mortgage registration fee of 1% is levied on the full loan amount, providing the lender with a legal charge over the property. On a €300,000 mortgage, this amounts to €3,000. In addition, a mortgage duty of 0.3% applies to the loan amount as a tax on borrowing — equating to €900 on a €300,000 loan — collected by the notary and remitted to the tax authorities during the transaction.

Worked example — existing property, Flanders, primary residence (as of 2025):

By way of contrast, the same property purchased as a second home or investment in Flanders would attract the 12% registration duty (€42,000), bringing estimated total transaction costs to approximately €50,000. Always confirm current rates and thresholds with the Federal Public Service (FPS) Finance or a locally qualified notary.

What taxes and fees apply when selling a property in Belgium?

For many individuals in Belgium, disposing of a property is a broadly tax-neutral event, particularly where the property has been held for a meaningful period. In contrast to a number of other countries where sellers shoulder a substantial share of transaction costs, Belgium concentrates the fiscal weight of a transaction on the buyer. A seller’s direct outgoings are therefore typically confined to agent fees and any professional charges they have independently incurred.

Agent (estate agent) fees: Estate agent fees are borne by the seller in Belgium and generally range from 2% to 4% of the sale price, with an additional 21% VAT applied to the agent’s fee itself. These rates are not legally prescribed and differ between agencies and regions. This is broadly in line with agency costs seen in France or Spain, and somewhat below the typical fees charged by buyers’ agents in markets such as the United States or Australia. Always obtain a written confirmation of fees before signing any agency mandate.

Legal and notary costs: The notary’s fee arising from the sale transaction is ordinarily paid by the buyer. The seller may, however, engage their own notary or legal adviser to review the sale agreement, which would give rise to additional costs on the seller’s side. The official sale deed is executed before a notary and registered at the Legal Security Office, which forms part of the Federal Public Service for Finance.

Capital gains tax for the seller: Whether a taxable capital gain arises on a sale is often the central question for any seller. This topic is explored in detail in the following section. Most long-term owner-occupiers will find no capital gains tax is payable. Short-term holders of investment property or land, however, may face tax at rates of up to 33%. It is advisable to clarify your personal position with a Belgian tax adviser ahead of any sale.

Is capital gains tax payable on property sales in Belgium?

As a general principle, capital gains realised by individuals on the sale of real estate are not subject to ordinary personal income tax, but are instead taxed at a flat rate — 0%, 16.5%, or 33% — determined by how long the property was held before sale and what type of property it is. The rules differ between built property (houses and apartments) and unbuilt land.

Primary residence: Capital gains arising from the sale of a taxpayer’s primary residence are not subject to tax, provided the taxpayer has genuinely and continuously occupied the property as their main home for at least 12 months. This is a meaningful and widely applicable exemption — comparable in effect to the principal private residence relief found in many other countries.

Built property (houses and apartments) — not primary residence: Where the property in question is not the owner’s primary residence and the sale takes place within five years of the original acquisition, any resulting capital gain is taxed at 16.5%, with a communal tax surcharge added on top. For houses and apartments, capital gains tax generally ceases to apply once the property has been owned for more than five years.

Unbuilt land: Stricter rules govern the taxation of gains on land. Capital gains on land are potentially taxable based on the length of ownership: disposals within five years attract tax at 33% (plus communal surcharge); disposals occurring more than five but fewer than eight years after acquisition attract tax at 16.5% (plus communal surcharge); and disposals after eight or more years of ownership are exempt.

Speculative gains: Profits arising from what the tax authorities consider to be “abnormal” asset management behaviour, or from overtly speculative activity, may be taxed at 33%. This provision can catch investors who acquire and dispose of properties in rapid succession.

How the gain is calculated: The taxable amount is the difference between the sale proceeds and the acquisition cost. A notional allowance of 25% of the purchase price is applied to reflect acquisition costs (unless the taxpayer can demonstrate higher actual costs), and the cost of any renovation work undertaken by a registered contractor is also deductible. The acquisition price is further increased by 5% for each complete year that has elapsed between purchase and sale.

Rules for non-residents: Capital gains realised by non-residents on Belgian immovable property are subject to withholding tax, where such gains fall within profits or proceeds taxable in Belgium. These gains must be declared in a non-resident tax return (for natural persons). Depending on the holding period at the time of disposal, the gains are either included in the general non-resident tax assessment or taxed at the separate rate of 16.5%.

Practical example: Consider a non-resident investor who purchased a Brussels apartment in 2022 for €250,000 and sells it in 2025 for €310,000 — a nominal gain of €60,000. Since the disposal falls within five years and the property is not a primary residence, the gain would in principle be taxable at 16.5%. However, the acquisition price is uplifted by 25% for costs (€250,000 × 25% = €62,500) and by 5% per complete year held (2 full years = 10%, or €25,000), producing an adjusted cost base of €337,500. In this scenario, no taxable gain would arise. Always confirm the precise calculation with a Belgian tax adviser or via the FPS Finance website.

Note on the new financial assets CGT (from 2026): Capital gains on financial assets will become taxable from 1 January 2026. Gains on financial instruments, certain insurance contracts, crypto assets, and cash holdings will be taxed at 10% where they exceed €10,000. This new charge relates to financial assets rather than real property directly — but readers who hold property through investment companies or similar structures should obtain specialist advice.

Are there annual property taxes in Belgium?

The précompte immobilier is a tax that every owner of property and real estate — whether land, a house, or a flat — is required to pay each year. Known in Dutch as the onroerende voorheffing, this is Belgium’s principal recurring charge on property ownership. It is administered and collected at the regional level on an annual basis.

The tax is calculated by the Belgian Measurements & Assessments Administration on the basis of the property’s indexed cadastral income (CI) — the précompte immobilier payable represents a percentage of this CI, which in turn reflects the average notional annual income that an owner might be expected to derive from the property. The cadastral income is therefore a theoretical rental value assigned by the Belgian tax authorities.

The cadastral income figures themselves date from 1975 and have not been fundamentally revised since, although they are indexed annually. The taxable base is the indexed CI — for example, the index applicable for 2024 is 2.1763 — further increased by 40%. This base amount is then multiplied by a rate determined at the regional, provincial, and municipal levels. The combined effective rate typically produces an annual property tax bill ranging from several hundred to a few thousand euros for a standard residential property, though the precise figure varies considerably depending on location and the property’s assigned cadastral value. Verify your specific assessment with Vlaamse Belastingdienst (Flanders), Brussels Fiscality, or the relevant Walloon authority.

Liability for annual property tax arises as soon as the deed is registered and ownership formally passes to the purchaser. In the year of purchase, the tax is typically apportioned between buyer and seller at the notary. The base rate of immovable withholding tax on real estate amounts to 1.25% in Brussels or Wallonia, or 3.97% in Flanders, applied to the notional rental income (revenu cadastral/kadastraal inkomen) attributed to the property, as indexed on 1 January of the relevant tax year. These are starting-point rates before municipal and provincial surcharges are added, which can materially increase the total annual liability.

Belgium does not impose a general wealth tax on individuals in the manner seen in some other European jurisdictions. There is no annual charge levied on the current market value of a home (unlike France’s taxe foncière, which is broadly analogous but calculated differently). The précompte immobilier remains the primary recurring cost of ownership and, for most resident owner-occupiers, it is relatively manageable compared to equivalent property taxes in countries such as France or the Netherlands.

How is rental income from property taxed in Belgium?

Belgium’s approach to taxing rental income is notably distinctive. For private landlords letting property to individuals for personal, non-professional use, the tax is generally not calculated on the basis of rent actually received, but rather on a notional income figure derived from the property’s cadastral income.

Residential rentals to private individuals: Immovable income is taxed at progressive rates that generally range between 25% and 50%. Where the property is rented to a private individual for non-business purposes, the taxable income corresponds to the indexed cadastral income. This means the landlord does not declare actual rent collected; instead, a notional figure — the indexed CI increased by 40% — is added to their other income and taxed at the applicable progressive rate. In practice, this arrangement frequently results in a lower effective tax liability than would arise from taxing the actual rent, particularly where market rents are high relative to the cadastral value.

Rentals for professional or business use: Where a tenant uses the property for business purposes, or where the property is rented to a company, the landlord must declare both the non-indexed CI and the actual rental income received. Rental income in this context encompasses not only the rent itself but also any benefits in kind. Direct maintenance and repair costs cannot be offset against gross rental income; instead, the tax authority applies a capped flat-rate deduction of 40%. Interest paid on financing secured against the property remains deductible from taxable rental income.

Deductible expenses: The cadastral value is uplifted by 40%, with deductible items — including depreciation, repairs, maintenance, renovation costs, loan interest, and property and inheritance tax payments — reducing the taxable figure accordingly.

Non-residents: A non-resident taxpayer is required to file a Belgian tax return only if their property income exceeds €2,500. Non-residents are taxed on income from Belgian property under the non-resident income tax rules, which broadly follow the same framework as the resident rules. The provisions of any applicable double tax treaty may alter the outcome — specialist advice is strongly recommended for non-residents.

Short-term and Airbnb rentals: Short-term letting income — including income from platforms such as Airbnb — is treated differently from conventional long-term residential rentals. Where the activity is occasional and unorganised, it may be assessed as miscellaneous income taxed at a flat rate. Where it becomes a regular, commercially organised activity, however, the income may be reclassified as professional or business income and subject to progressive rates of up to 50%, together with social security contributions. VAT obligations and local licensing requirements may also arise in certain circumstances depending on the region and scale of activity. Landlords engaged in short-term letting should seek guidance from a Belgian tax professional and check with the relevant regional authority, as the regulatory landscape continues to evolve.

Landlord registration obligations: All residential tenancy agreements in Belgium must be registered with the relevant authority (the Legal Security Office). Failure to register carries both legal and tax consequences. Current requirements can be verified with FPS Finance.

Does inheritance tax apply to property in Belgium?

Inheritance tax is levied on heirs or legatees in respect of the net amount they each receive from the estate of a deceased individual who was considered resident in Belgium at the time of death. The applicable rates differ between the three regions. Belgian inheritance tax is administered at regional level — whether Flemish, Brussels-Capital, or Walloon rules apply depends principally on where the deceased was resident, not on where any property within the estate is situated.

Rates: The rate of inheritance tax depends on the relationship between the heirs or legatees and the deceased. In the Flemish Region, the maximum rate applicable in the direct line and between partners (including spouses) is 27% on amounts exceeding €250,000. In the Brussels-Capital and Walloon Regions, the maximum rate is 30% on amounts exceeding €500,000. For more distant relatives or unrelated beneficiaries, rates can be considerably higher — in some brackets reaching 65–80%.

Family home exemption: Each of the three regions provides an exemption in respect of the family home, although the precise conditions vary. The surviving spouse or legally cohabiting partner receives a full exemption on their net share of immovable property that constituted the family home at the time of the deceased’s death. In the Flemish Region, this exemption also applies to de facto cohabiting partners who had lived with the deceased for more than three years. In the Walloon and Brussels-Capital Regions, reduced inheritance tax rates — rather than a full exemption — apply to direct-line heirs with respect to the family home.

Non-residents and foreign heirs: Belgian inheritance tax applies to Belgian-situated immovable property regardless of where the heir is based. A beneficiary living outside Belgium who inherits Belgian real estate will generally be subject to Belgian inheritance tax on that asset. Belgium has concluded tax treaties with a number of countries that may mitigate double taxation on estates — consult the FPS Finance website or a specialist adviser to determine whether a treaty applies to your circumstances.

The applicable rates are assessed on the individual share received by each heir, after deduction of any estate debts and expenses. The same rates apply to stepchildren, stepparents, and adopted children, who must satisfy the relevant conditions to qualify.

Does gift tax apply to property transfers in Belgium?

Transferring property — or other assets — as a lifetime gift is subject to Belgian gift tax where the transfer is effected by way of a notarial deed. This gives Belgium’s gift tax framework a distinctive character: informal or so-called “hand gifts” are not automatically taxed, but carry significant financial risk in the event that the donor dies within a specified period after the gift.

Notarised gifts: Because all notarial deeds must be registered, Belgian gift tax becomes payable upon registration. The applicable rates depend on the region in which the donor is fiscally resident. For immovable property (real estate), gift tax rates broadly reflect the regional registration duty rates applicable to ordinary sales. For certain movable assets, reduced flat rates apply to close family members — for instance, gifts between (grand)parents and (grand)children, and between partners, are taxed at a reduced flat registration rate of 3% in Flanders and Brussels. Gifts to family members are taxed at 3% and gifts to others at 7% in certain regions — verify current rates with the relevant regional authority, as the rules differ between Flanders, Brussels, and Wallonia.

Informal and indirect gifts: Gifts of movable property are subject to gift tax only where the gift is made before a Belgian or foreign notary. Informal and indirect gifts — such as bank transfers or the remission of debts — are not subject to gift tax, but inheritance tax will apply if the donor dies as a Belgian resident within three years of making the gift.

Important change to the “suspect period”: Inheritance tax is due if the donor dies as a Belgian resident within five years of making a gift. Until recently, this look-back period stood at three years, but each of the three Regions has independently extended it to five years. In the Flemish Region, this extension applies to gifts made from 1 January 2025; in Wallonia, for gifts made from 1 January 2022; and in the Brussels-Capital Region, for gifts made from 1 January 2026.

The interplay between gift tax and inheritance tax is an important planning consideration for property owners. Given the progressive rates that can apply to more distant relatives, lifetime gifting is frequently used by families as a means of reducing the eventual inheritance tax exposure. Given the complexity and region-specific nature of the rules, specialist advice should always be obtained before proceeding.

Are there any tax advantages or incentives for buying property in Belgium?

Belgium offers a range of targeted reliefs and incentives that can materially reduce the cost of acquiring and holding property. The majority are directed at owner-occupiers and first-time buyers, and because they are administered at the regional level, what is available to any given purchaser depends significantly on where the property is located.

Reduced registration duty for primary residence: The most consequential incentive is the reduced registration duty for those purchasing a property as their sole and primary residence. The Flemish government has progressively lowered this preferential rate, reducing it from 6% to 3% under the previous administration before cutting it further to 2% from 1 January 2025, with the explicit goal of supporting prospective buyers — particularly younger purchasers — in the housing market. To qualify, the buyer must not own any other residential property or building plot at the time of purchase. If they do hold other property, the standard 12% rate applies, unless that other property is sold within two years. The financial significance of this distinction is considerable — on a property valued at €400,000, the difference between the 2% and 12% rates amounts to €40,000.

Brussels abattement (tax-free allowance): The Brussels-Capital Region offers a tax-free allowance on the first €200,000 of value for qualifying first-time buyers. To access this abattement, the property must be located within the Brussels-Capital Region, the purchaser must be a natural person (not a company or other legal entity), and the transaction must be a straightforward purchase. By way of illustration, a buyer acquiring a €300,000 property in Brussels as their first home would pay registration tax only on the remaining €100,000.

Residency requirements: A common condition attached to these reduced rates is that the buyer must establish their main residence at the property within three years of purchase and maintain it there on a continuous basis for at least five years. These requirements apply to the Brussels abattement, and analogous conditions govern the reduced rates available in Flanders and Wallonia. Failure to comply can result in the relief being clawed back.

Mortgage interest deductions — important 2025 change: From 2025, mortgage interest deductions for second homes and investment properties have been phased out, removing tax advantages that previously applied to financing rental property. Regional tax relief in Belgium is now focused primarily on main residences and energy-efficiency improvements, with incentives for investment properties having been largely withdrawn.

Energy renovation incentives: All three Belgian regions provide VAT reductions and/or direct financial support for energy-efficiency improvements to residential property. For renovation works on dwellings that are more than ten years old, the applicable VAT rate is reduced to 6% compared to the standard 21%. Current schemes can be confirmed with the relevant regional authority — Vlaanderen, Wallonie Énergie, or Bruxelles Environnement — as programmes are subject to regular revision.

Do different rules apply to foreign buyers or non-residents purchasing property in Belgium?

Belgium imposes no blanket legal restrictions on foreign nationals wishing to acquire property. There is no surcharge for overseas purchasers, no foreign buyer tax, and no requirement to obtain special government approval simply on account of not holding Belgian citizenship. This makes Belgium notably welcoming by international standards, particularly compared with countries such as Australia — which restricts foreign purchases of established dwellings — or Canada, which has introduced foreign buyer prohibitions in certain contexts.

Registration duty — same rates apply: Non-resident individuals purchasing Belgian real estate are subject to the same registration duty rates as Belgian residents. The rules governing registration taxation are linked to the location of the property itself, irrespective of the buyer’s nationality or place of residence. That said, accessing the preferential reduced rates — 2% in Flanders, 3% in Wallonia, or the Brussels abattement — requires the property to be established as the buyer’s main residence within the prescribed timeframe, which for a non-resident purchaser may be difficult to achieve in practice.

Reduced rates and foreign property ownership: A fundamental condition for the reduced registration duty rate is that the buyer must not own any other residential property or building plot. A similar requirement applies in Brussels, where it remains unclear in all cases whether foreign-held property is also taken into account. The Flemish Tax Administration already monitors whether buyers hold additional property within Belgium and is in the process of extending this monitoring to cover real estate holdings abroad. Buyers who own property in another country should take specialist advice before asserting an entitlement to any reduced rate.

Reporting obligations: Anyone who purchases, sells, or inherits property located abroad is required to report this voluntarily to the Federal Tax Authorities within four months of becoming the owner. This mandatory disclosure obligation is distinct from reporting the property in an annual tax return. For expatriates holding property in both Belgium and their country of origin, this dual reporting requirement warrants careful attention.

Mortgage access: Non-resident buyers may encounter greater difficulty in securing Belgian mortgage finance, as many domestic lenders look for a connection to Belgian income or employment. Some private banks and specialist lending institutions do offer mortgage products tailored to non-residents. Belgian mortgages are generally subject to stringent loan-to-value requirements, and the mortgage registration fees and duties described above apply regardless of the buyer’s nationality.

Tax treaties: Belgium maintains an extensive network of double tax treaties that can affect how property income, capital gains, and inheritance are treated for non-residents. Treaty applicability should always be verified with a qualified cross-border tax adviser. The FPS Finance website publishes a list of Belgium’s treaties currently in force.

How do I complete a property purchase in Belgium?

The Belgian property purchase process follows a structured sequence with a mandatory notarial stage. The following is a step-by-step overview of how a typical transaction unfolds:

1. Agree a price and sign a preliminary sale agreement (compromis de vente / verkoopovereenkomst): Once you and the seller have reached agreement on terms, a private sale agreement is drawn up — typically by a notary or estate agent. This document is legally binding on both parties. A deposit of approximately 10% is generally paid at this point.
2. Conduct due diligence: Your notary carries out title searches, checks for any existing charges or encumbrances on the property, verifies planning permissions, and obtains the mandatory certificates required by law — including the soil certificate, energy performance certificate, electrical installation certificate, and flood risk assessment, among others.
3. Arrange finance: If you require a mortgage, submit your application to the lender and obtain a formal mortgage offer. When calculating the total funds you will need, make sure to include registration fees, notary fees, and mortgage-related costs in addition to the purchase price.
4. Sign the authentic deed (acte authentique / authentieke akte) before a notary: The official purchase deed is executed before your notary and registered at the Legal Security Office, which forms part of the Federal Public Service for Finance. Both buyer and seller are required to be present, or to appoint an authorised representative under a power of attorney.
5. Pay all fees and taxes: Registration duty, notary fees, and mortgage-related charges are all settled through the notary at the time the authentic deed is signed. Registration tax is collected by the notary during the course of the transaction and must be paid before the deed can be formally registered.
6. Registration and handover: The notary registers the deed, ownership formally passes to the buyer, and the keys are handed over. Liability for annual property tax commences from the date on which ownership transfers.

Frequently asked questions: property taxes in Belgium

Do I need a Belgian notary to buy property in Belgium?

Yes. Belgian law requires that all property sales be concluded through a notary by means of an authentic deed. The notary functions as a neutral public official whose responsibilities include verifying the legal validity of the transaction, collecting the applicable taxes, and registering the transfer of ownership. Both the buyer and the seller are entitled to appoint their own notary if they wish; where two notaries are involved, costs are shared between them and do not increase significantly. Always engage a notary registered in Belgium — the Royal Federation of Belgian Notaries can help you identify a qualified professional.

Can I claim the reduced registration duty rate if I already own property abroad?

A fundamental condition for the reduced rate is that the buyer must not hold any other residential property or building plot at the time of purchase. A comparable requirement applies in Brussels, where it is not always clear whether overseas property holdings are also taken into account. Given that the Flemish Tax Administration is actively extending its monitoring to cover foreign real estate holdings, buyers who own property in another country should seek specialist legal advice before claiming a reduced rate. Current eligibility conditions should be confirmed with the relevant regional tax authority.

Is there any tax relief if I renovate or improve a Belgian property?

Yes. Renovation works undertaken by a registered contractor on residential properties that are more than ten years old generally attract a reduced VAT rate of 6% in place of the standard 21%. Regional subsidies and grants for energy-efficiency improvements — such as insulation, heat pump installations, and solar panels — are also available. Current schemes can be found through Flanders’ Mijn VerbouwPremie programme, Wallonia’s Énergie initiatives, or Brussels Environment, but note that these programmes are updated regularly and should be verified with the relevant authority.

How is my Belgian property taxed if I am a non-resident?

Where a property is rented to private individuals for personal use, the taxable income for non-residents is based on the indexed cadastral income rather than the actual rent collected. A non-resident taxpayer is required to file a Belgian tax return only if their property income exceeds €2,500. Non-residents are also subject to the same registration duties as resident buyers, and capital gains tax applies to short-term disposals. Belgian inheritance and gift taxes extend to Belgian-situated property regardless of the nationality or place of residence of the heir or donor. A cross-border tax adviser should be consulted, and any applicable double tax treaty should be reviewed.

What happens if I sell a Belgian property within five years of buying it?

Where the property is not your primary residence and the sale takes place within five years of acquisition, the capital gain is subject to tax at 16.5%, with a communal surcharge added on top. The taxable gain is determined after applying a 25% uplift to the acquisition cost to reflect purchase expenses and a further 5% increase for each full year of ownership. Where the property is your primary residence and you have occupied it continuously for at least 12 months, the gain is generally exempt from tax. A rate of 33% may apply in cases the authorities consider speculative. Always take advice from a tax specialist before proceeding with a sale.

Are there inheritance tax exemptions for the family home in Belgium?

A surviving spouse or legally cohabiting partner is entitled to a full exemption on their net share of immovable property that served as the family home at the time of the deceased’s death. The precise rules vary between regions: in Flanders, the exemption is extended to de facto cohabiting partners who had lived with the deceased for more than three years. In Wallonia and Brussels, direct-line heirs (such as children) typically benefit from reduced rates rather than a full exemption in relation to the family home. Your notary or FPS Finance can clarify the rules applicable to your specific family circumstances.

Do I pay tax on Airbnb or short-term rental income in Belgium?

Yes, short-term rental income is taxable in Belgium. Where the letting activity is occasional and not commercially organised, it may qualify as miscellaneous income subject to a flat tax rate. If the activity is conducted on a regular, organised basis, however, the income is likely to be reclassified as professional income and taxed at progressive rates of up to 50%, with social security contributions also potentially applying. VAT obligations and local licensing requirements may additionally arise depending on the scale of the activity and the region concerned. Belgian tax rules in this area are developing, and specialist advice from a local tax professional is strongly recommended.

Where can I get official information on Belgian property taxes?

The main official sources of information are: FPS Finance (Federal Public Service Finance), covering national tax rules, registration duty, and capital gains tax; Vlaamse Belastingdienst, covering Flemish property taxes and registration duties; Brussels Fiscality, covering Brussels-Capital Region taxes; and the relevant Walloon regional authority for matters in Wallonia. For tailored advice — particularly in cross-border situations — always consult a locally qualified notary or tax adviser.