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Inheritance tax in Belgium 2026
Which of Belgium's three regions the deceased lived in decides everything: Flanders taxes spouses and children at 3%–27% (splitting movable and immovable assets into separately taxed halves), Brussels and Wallonia at 3%–30% on the whole estate.
Distance is punishing — unrelated heirs reach 55% in Flanders and up to 80% in Brussels and Wallonia.
The standard defence is lifetime gifting: registered gifts of movable assets cost just 3% (3.3% in Wallonia) to close family, and unregistered hand gifts escape entirely if the donor survives 3 more years.
At a glance
- top rate
- 80% (unrelated heirs, Brussels/Wallonia); 55% in Flanders
- entry band
- 3% for spouse/children on the first band
- tax year basis
- Charged at death; gifts within 3 years pulled back
- filing deadline
- Estate declaration within 4 months of a death in Belgium, 5 months elsewhere in the European Economic Area, 6 months outside it
- residency basis
- Worldwide estate of Belgian residents; Belgian real estate of non-residents
- regime flag
- Family businesses: 0% inheritance in Flanders under conditions
Rates
Spouse and direct line — by region (2026)
| Region | Rates | Key bands |
|---|---|---|
| Flanders | 3% / 9% / 27% | To €50,000 / to €250,000 / above — movable and immovable halves taxed separately; family home exempt for the spouse |
| Brussels | 3% – 30% | 3% to €50,000, rising in steps; 30% above €500,000; €15,000 allowance each (+ more for young children) |
| Wallonia | 3% – 30% | 3% to €12,500, rising in steps; 30% above €500,000; €12,500–€25,000 allowance |
Other heirs — top rates by region
| Heir | Flanders | Brussels / Wallonia |
|---|---|---|
| Siblings | 25% – 55% | 20% – 65% |
| Nephews, nieces, uncles, aunts | 25% – 55% | 25%/35% – 70% |
| Everyone else | 25% – 55% | 30%/40% – 80% |
Thresholds & allowances
- Gift tax on movable assets3% direct line/spouse (3.3% Wallonia); 5.5%–7% others
Flat rates on registered gifts — the core Belgian planning tool
- Gift tax on Belgian real estate3%–27% direct line; 10%–40% others
Progressive by value band, same tariff logic in all three regions
- Hand-gift survival rule3 years
Unregistered gifts of movables fall back into the estate if the donor dies within 3 years
Residency
Residency trigger
A Belgian-resident deceased is taxed on the worldwide estate under the tariff of the region lived in longest during the final 5 years; heirs' own residence is irrelevant.
Non-resident treatment
For a non-resident deceased, only Belgian real estate is taxed (European Economic Area (EEA) residents may deduct related debts). Foreign inheritance tax on foreign property is creditable; treaty network: France and Sweden only.
Notes
- Flanders' movable/immovable split is a real advantage for balanced estates — each half climbs its own rate ladder instead of stacking.
- Family businesses and their shares can pass at 0% inheritance tax in Flanders (3% gift rate applies in some paths), with employment and continuity conditions.
- Registering a hand gift voluntarily at 3% buys certainty against the 3-year clawback — cheap insurance for large transfers.
- Since end-2021 gifts of movables through foreign (e.g. Dutch) notaries must also be registered in Belgium — the old 'kaasroute' loophole is closed.
FAQ
How much inheritance tax do children pay in Belgium?
It depends on the region: in Flanders 3% to €50,000, 9% to €250,000 and 27% above (per half of the estate, movable and immovable separately); in Brussels and Wallonia the ladder runs 3% to 30%.
How do Belgians avoid the top inheritance rates?
Lifetime gifts: movable assets gifted at a flat 3% (3.3% in Wallonia) to close family are then permanently outside the estate, and even unregistered hand gifts escape if the donor survives 3 years.
Figures: tax year 2026, compiled from public sources. Not tax advice.