Inheritance tax in Belgium varies by region. Flanders, Brussels and Wallonia each have their own brackets and exemptions. This guide puts the three side by side so you quickly see what applies to your situation. For full per-region rules, see the dedicated guides.
Main rule
Inheritance tax is calculated per heir, not on the whole estate. Brackets depend on two things: kinship and the amount received. The three regions have similar bands, but the percentages and thresholds differ.
Spouse and children (direct line)
| Bracket | Flanders | Brussels | Wallonia |
|---|---|---|---|
| 0 - 50,000 EUR | 3% | 3% | 3% |
| 50,000 - 100,000 EUR | 3% | 8% | 4% |
| 100,000 - 175,000 EUR | 9% | 9% | 5% |
| 175,000 - 250,000 EUR | 9% | 18% | 7% |
| 250,000 - 500,000 EUR | 9% | 18% | 10% |
| above 500,000 EUR | 27% | 30% | 30% |
In Flanders the family home is fully exempt for the surviving partner. Brussels and Wallonia have their own partial-exemption schemes.
Brothers and sisters
| Bracket | Flanders | Brussels | Wallonia |
|---|---|---|---|
| 0 - 35,000 EUR | 25% | 20% | 20% |
| 35,000 - 75,000 EUR | 30% | 25% | 25% |
| 75,000 - 125,000 EUR | 55% | 30% | 35% |
| above 125,000 EUR | 55% | 65% | 65% |
A sibling inheriting in Flanders pays 55 percent from 75,000 euros already. Brussels and Wallonia only reach the top bracket later. A gift can save a lot for this category.
Nephews, nieces, friends, strangers ("others")
| Bracket | Flanders | Brussels | Wallonia |
|---|---|---|---|
| 0 - 35,000 EUR | 25% | 35% | 30% |
| 35,000 - 75,000 EUR | 45% | 50% | 50% |
| 75,000 - 125,000 EUR | 55% | 60% | 60% |
| above 125,000 EUR | 55% | 70% | 80% |
For nephews, nieces and friends rates rise quickly. Flanders has a flatter structure, Brussels and Wallonia go up to 70 or even 80 percent.
Exemptions in short
- Flanders: family home fully exempt for partner; first 50,000 euros movable assets exempt for partner and children; reduced rates for family businesses.
- Brussels: partial exemptions on family home for partner; reduced rates for family businesses.
- Wallonia: first 25,000 euros exempt for partner and children; abatement for the survivor; reduced rates for real estate held 5 years.
Which region applies?
Decisive: where the deceased lived longest in the last 5 years. Antwerp → Flanders. Saint-Josse → Brussels. Namur → Wallonia. In doubt, see the VLABEL or FPS Finance portal guide.
Practical example
A father dies in Ghent. He leaves 600,000 euros (house 350,000, savings 250,000) to be shared between partner and two children. Under Flemish rules:
- partner: family home tax-free, first 50,000 movable exempt, then 3 to 9 percent;
- each child: 3 percent on first 50,000, 9 percent up to 250,000, 27 percent above.
In Brussels or Wallonia the same case would cost 5 to 15 percent more, mainly because of the lower home exemption.
Closing
Inheritance tax is the heaviest item after funeral costs in Belgium, but almost always reducible through good planning. Also read our guide on gifting versus inheriting and the detail tables for Flanders, Brussels and Wallonia.