Registration duties in Flanders (2026): what do you pay on top of your offer?
Last updated: July 2026. Rates and conditions can change; always check the current rules via official channels or your notary.
Your offer is not the end of the bill. On top of the price you agree with the seller, you pay registration duties (officially: the sales duty) in Flanders, plus notary fees. For many first-time buyers this is the biggest "hidden" cost — and since 1 January 2026 the conditions for the reduced rate have become stricter. This guide sets out the rates and rules so you can calculate your total budget correctly before you bid.
The two rates: 2% or 12%
12% is the standard rate. In principle you pay this on every property purchase in Flanders: a second home, an investment property you plan to rent out, building land, a garage box or commercial premises.
2% is the reduced rate for your only own family home. If you buy an existing home or apartment that becomes your only home and where you will actually live, you pay just 2% — provided you meet all the conditions.
The difference is enormous. On a home of €350,000:
- At 2%: €7,000 in registration duties
- At 12%: €42,000 in registration duties
Always include registration duties and notary fees in your total budget, on top of your offer. They are usually not financed through your mortgage; set aside your own funds for these.
The conditions for 2% — stricter since 2026
To benefit from the reduced rate, these conditions apply, among others:
- Only home. At the time of the deed you may not own any other home or building land in full ownership. If you sell your existing home within a set period, a refund scheme may still allow you to benefit from the reduced rate — discuss this with your notary.
- Full ownership by natural persons. Since 2026, split purchases (for example, parents buying the usufruct and a child the bare ownership) no longer qualify. Buying together with a company also forfeits the benefit.
- You live there yourself. You must register your domicile at the address within three years of the authentic deed.
- And you keep living there. New since 2026: you must maintain your domicile there for at least one uninterrupted year. The residency requirement is therefore no longer a formality you can simply tick off.
If you no longer meet the conditions, the Flemish Tax Authority can claim back the difference with the standard rate. If you are unsure about your situation — for example because you are already a co-owner of another property — discuss it with your notary before you bid.
Extra reduction for a modest home
If you buy at the 2% rate and the purchase price is at most €220,000 (2026 threshold), you get an additional reduction of €1,867 on top of the reduced rate. A worked example:
- Purchase price €200,000 → 2% = €4,000 – minus €1,867 = €2,133 in registration duties.
For buyers in and around larger cities, prices are often above that threshold, but for those buying just below it the difference is worthwhile.
What does this mean for your offer?
Three practical consequences for your bidding strategy:
- Your total budget is offer + registration duties + notary fees + any renovation. Buyers who put their full borrowing capacity into the offer run into trouble at the deed. Determine your total budget first, then work backwards to your maximum offer.
- The rate depends on your situation, not the home. The same home costs a first-time buyer at 2% tens of thousands of euros less than an investor at 12%. That partly explains why different bidders have different room to manoeuvre.
- The €220,000 price threshold can play a role. If you bid just above or below that line, your total cost changes by more than just the difference in your offer.
Read more on building your total budget in Buying your first home: setting your offer.
Frequently asked questions
I'm buying a home to rent out. Can I get the 2% rate?
No. The reduced rate only applies to the home where you will actually live as your domicile. Investment property falls under the standard rate of 12%.
I already own a home but I'm selling it. Do I pay 2% or 12%?
That depends on timing. If you sell your existing home within the set period, you may still benefit from the reduced rate through a refund scheme. Discuss the exact deadlines and conditions with your notary before you make an offer.
Does the 2% rate also apply to building land or new construction?
Building land falls under the standard rate, even if you plan to build your only home on it. For new construction you pay VAT on the construction part instead of registration duties — a different regime with its own rules.
When do I pay the registration duties?
When the authentic deed is executed at the notary, usually a few months after the compromis. The notary collects the amount and pays it to the Flemish Tax Authority.
Registration duties are part of what a home really costs you — and therefore how much you can sensibly offer. Know your rate before you bid, build the costs into your ceiling, and bring edge cases to your notary.
Sources: Vlaanderen.be – Reduced rate for the purchase of your only own home · notaris.be
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Read the guideLast updated: July 2026.