Updated 25 October 2026. Registration duties 2027: the Flemish increase has not been voted yet, so have your case checked by a notary.
Registration duties 2027: only Flanders changes. For your only own home, its rate is set to rise from 2% to 3% on 1 January 2027. In Brussels, the €200,000 abatement stays in place, and Wallonia keeps its 3% rate. In Flanders, the date of the sales agreement is what counts. Signed by 31 December 2026 at the latest, it keeps 2% in principle, even if the deed follows in 2027. Here are the rules, the amounts and how to prepare your mortgage. Buying in the north of the country? See also our guide to buying in Flanders.
Sources: VLABEL (position SP 26021) of 1 October 2026, notaire.be, Dewaele. Situation on 25 October 2026.
Key points
- In 2027, only Flanders changes its registration duties: 3% instead of 2% for your only own home.
- The measure is part of a draft decree approved in principle. The Flemish Parliament still has to vote on it.
- A sales agreement signed by 31 December 2026 keeps 2% in principle, even if the deed is signed in 2027.
- A mutual promise to buy and sell is not enough: the date of the deed then counts.
- Brussels (€200,000 abatement) and Wallonia (3%) have announced no change for 2027.
What changes for registration duties in 2027?
In short, registration duties 2027 only change in one Region. The table compares the purchase of an only own home, with the conditions met.
| Region | End of 2026 | In 2027 | Status |
|---|---|---|---|
| Flanders | 2% | 3% | Announced, decree still to be voted |
| Wallonia | 3% | 3% | No change announced |
| Brussels | 12.5% after a €200,000 abatement (price up to €600,000) | Unchanged | €800,000 ceiling announced for 2029 |
Sources: VLABEL, notaire.be (Wallonia), notaire.be (Brussels), L-Post.
The standard rate does not change either: 12% in Flanders, 12.5% in Brussels and Wallonia. It applies in particular to buy-to-let investments and second homes. For the details of the costs, see our guide to registration duties and notary fees (in French).
Flanders: why are registration duties rising to 3% in 2027?
The Flemish government announced the increase in its September 2026 policy statement, together with its 2027 budget. According to Dewaele, it is part of a draft programme decree approved in principle. The Flemish Parliament still has to vote on it.
The 2% rate has only applied since 1 January 2025. Before that, an only own home was taxed at 3%. In other words, Flanders is returning to its 2024 rate.
What does not change in Flanders
- The conditions for the reduced rate: full ownership, purchase by private individuals, no other home, registering your address there within 3 years, then living there for at least one year.
- A €1,867 reduction for a modest home: price up to €220,000, or €240,000 in the central cities and the Flemish periphery.
- Investments and second homes: still the standard 12% rate.
- The renovation obligation: a home bought with an E or F EPC label must reach label D within 6 years, according to Test-Achats.
Sales agreement or deed: which date counts for registration duties 2027?
The Flemish tax administration (VLABEL) published its position on 1 October 2026. According to this text, the date of the sales agreement sets the rate, not the date of the notarial deed.
In practice, the notary will state in the deed that the sale was concluded before 1 January 2027.
Cases that do not keep the 2% rate
A mutual promise to buy and sell: according to VLABEL, the sale only exists once the deed is signed. A deed signed in 2027 therefore costs 3%.
A sales agreement signed from 1 January 2027: the 3% rate applies, if the decree is voted.
A sales agreement without proof of its date: in case of serious doubt, VLABEL may ask for supporting documents.
Which proof should you keep?
VLABEL gives three examples of proof:
- payment of a deposit before 1 January 2027;
- a formal loan application, signed by the buyer and by the bank;
- the date on which the notary started the preliminary searches.
For deeds signed after 30 April 2027, this proof will be requested systematically. So keep every dated document.
A provisional position
VLABEL’s position is based on a government announcement. It applies as long as the decree does not provide for another rule. Therefore, have your sales agreement checked by your notary before signing, especially as notaire.be points out that the measure is not yet law.
How much will registration duties 2027 cost in Flanders?
The one-point increase costs 1% of the price. Here are a few examples, excluding the modest-home reduction and notary fees:
| Property price | At 2% (2026 agreement) | At 3% (2027 agreement) | Difference |
|---|---|---|---|
| €250,000 | €5,000 | €7,500 | +€2,500 |
| €300,000 | €6,000 | €9,000 | +€3,000 |
| €350,000 | €7,000 | €10,500 | +€3,500 |
| €400,000 | €8,000 | €12,000 | +€4,000 |
| €500,000 | €10,000 | €15,000 | +€5,000 |
Calculation: price × rate. These duties are paid at purchase, on top of your own funds and notary fees.
Brussels, Flanders or Wallonia: where do you pay least in 2027?
With a 3% rate, Flanders joins Wallonia. Brussels works differently: the abatement exempts the first €200,000, then the 12.5% rate applies to the rest of the price.
Registration duties for an only own home of €350,000
Conditions for the reduced rate or abatement met. Excluding notary fees.
However, Brussels remains the cheapest for smaller budgets. Below about €263,000, the Brussels abatement costs less than 3% of the price. For example, at €250,000, you pay €6,250 in Brussels, compared with €7,500 in Flanders in 2027 or in Wallonia.
Note, however, that the Brussels abatement only applies up to a price of €600,000. Above that, the 12.5% rate applies to the full price.
Mortgage: how to plan ahead for registration duties 2027?
Registration duties are not financed by the loan. Financing can reach 100% of the purchase price depending on your profile, but duties and notary fees remain your responsibility.
First, cost your full budget: price, registration duties, notary fees and any EPC works. Our notary fees simulator (in French) gives you a first estimate.
Next, prepare your loan file early: a formal, signed and dated loan application is also one of the proofs cited by VLABEL. See the list of documents to gather (in French).
Also include a condition precedent for obtaining the loan in the sales agreement: it protects you if the financing is refused. Your notary sets its terms. Read our advice on the sales agreement (in French).
Finally, do not buy in a hurry: a one-off tax advantage does not replace the right property at the right price.
At Hypoprime, mortgage broker in Brussels, we compare offers from 7 banks and negotiate your rate. No approval is guaranteed, but a complete file gives you the best chances of approval. See why it pays to use a broker (in French).
Frequently asked questions about registration duties 2027
Flanders: the move to 3%
Is the increase in Flemish registration duties to 3% final?
Not yet. The Flemish government announced it in September 2026 and included it in a draft decree. The Flemish Parliament still has to vote on it. According to VLABEL, it would apply to sales concluded from 1 January 2027.
I signed a sales agreement in December 2026 and the deed is in 2027: 2% or 3%?
In principle 2%. According to VLABEL’s position of 1 October 2026, the date of the sales agreement sets the rate. The notary mentions it in the deed. However, you must be able to prove that date, for example with a paid deposit.
Is a promise or an option enough to keep 2%?
In principle, no. VLABEL refers to the concluded sale, in other words the sales agreement. A mutual promise to buy and sell only forms the sale at the deed: if the deed is signed in 2027, it would be taxed at 3%. For an offer or an option, ask your notary for advice.
Does the €1,867 reduction for a modest home remain?
Yes, according to the draft described by Dewaele. It applies to properties up to €220,000, or €240,000 in the central cities and the Flemish periphery. The conditions for the reduced rate must also be met.
Brussels, Wallonia and financing
Do registration duties change in Brussels in 2027?
No change has been announced for 2027. The rate remains 12.5%, with a €200,000 abatement if the price does not exceed €600,000. The Brussels government plans to raise this ceiling to €800,000 in 2029.
And in Wallonia?
Since 1 January 2025, the 3% rate for an only own home has applied, and nothing changes in 2027. In particular, you must register your address there within 3 years, then stay there for at least 3 years.
Can registration duties be financed with the mortgage?
No. The loan can finance up to 100% of the purchase price depending on your profile. Registration duties and notary fees remain your responsibility: plan for them in your savings.
Should you rush to buy before 2027?
Not at any cost. A sales agreement signed in 2026 can save 1% of the price in Flanders, i.e. €3,500 on €350,000. However, the choice of property, its condition and your budget matter more. First, check your borrowing capacity with our mortgage simulator.
Buying in 2026 or 2027? Let’s talk
We cost your full budget, registration duties included. Then we compare 7 banks and negotiate your rate. Free, no-obligation review.
Our solutions for your project
Further reading
Article written by Hypoprime, mortgage broker registered with the FSMA (no. 1019541561), in Brussels. Information only: tax and banking rules change and depend on each file. This text is neither legal or tax advice nor a loan offer. Warning: borrowing money also costs money.
