Registration duties and selling your property in 2027
What changes to Flemish registration duties have been announced, and what could they mean when selling a distinctive home? Here are the key points for buyers and owners.
Why registration duties matter when selling
Someone buying a villa or a character home looks beyond the asking price. Purchase costs also affect the funds left for renovation, furnishing and financing. That is why the announced change to Flemish registration duty matters to sellers and prospective buyers alike.
As at 24 October 2026, the increase to 3% from 2027 is an announced measure. The Flemish Tax Administration makes clear that its application depends on the final decree. A future date should therefore not be presented as a guaranteed tax benefit.
What rules apply today?
When buying an only own home in Flanders, a buyer may qualify, subject to conditions, for the reduced registration duty of 2%. The standard rate is 12%. The reduced rate does not automatically apply to every buyer or every part of a distinctive property. The buyer must use the home as their own residence and meet the legal ownership and registration requirements.
The conditions have been tightened for sale agreements concluded from 1 January 2026. The purchase must be made exclusively by natural persons. Acquisition of full ownership and actual registration at the address also matter: the buyer must register there within three years of the notarial deed and remain registered without interruption for at least one year. A purchase involving a company or a complex ownership structure calls for a separate assessment by a notary.
What has been announced for 2027?
The Flemish Government intends to raise the reduced rate for an only own home from 2% to 3% on 1 January 2027. Under VLABEL’s provisional administrative position, the date of the sale agreement would be decisive. A private sale agreement signed before 1 January 2027 could therefore still qualify for 2%, even if the notarial deed follows later. For mutual promises to buy and sell, that same position uses the date of the notarial deed.
The final decree may differ. Ask your notary to check the specific agreement and any transitional rules. Purely as an arithmetic example, one percentage point on a purchase base of €800,000 is €8,000, but only if the entire purchase genuinely qualifies for the reduced rate.
What does this mean for your sale?
A carefully prepared file helps prospective buyers assess their budget correctly. Describe the home, its outbuildings and any separate parts accurately. If there is a business area or a separate ownership structure, a simple tax-rate example may be misleading. Involve the notary early and plan viewings, financing, the agreement and the deed realistically. A signing date should never replace proper due diligence.
Exclusiv’ Home helps position distinctive properties and organises viewings with attention to the right buyer. Would you like to prepare your sale? Contact us for an introductory conversation.
Sources: Flemish Tax Administration, reduced rate for an only own home and administrative position 26021 (consulted 26 October 2026).
About this advice · This article provides general information. The announced tax change may still change, and its application depends on the final legislation and your circumstances. Always ask your notary to confirm the implications for a purchase or sale.