Inheritance tax in Wallonia is levied by the Walloon Region, with collection by the FPS Finance. Wallonia has the most brackets of the three regions, producing a very progressive calculation. This guide lists all rates, exemptions and Walloon specifics.
Who pays Walloon inheritance tax?
Walloon rates apply when the deceased had their tax residence in Wallonia for the greater part of the five years preceding the death (all municipalities of the Walloon Region, excluding the German-speaking Community which can have its own rules).
If the deceased mostly resided in Flanders or in Brussels during that period, those regions' rules apply instead.
Direct line rates (spouse, partner, children)
| Bracket | Rate |
|---|---|
| Up to 12,500 euros | 3% |
| From 12,500 to 25,000 euros | 4% |
| From 25,000 to 50,000 euros | 5% |
| From 50,000 to 100,000 euros | 7% |
| From 100,000 to 150,000 euros | 10% |
| From 150,000 to 200,000 euros | 14% |
| From 200,000 to 250,000 euros | 18% |
| From 250,000 to 500,000 euros | 24% |
| Above 500,000 euros | 30% |
Wallonia therefore applies a nine-bracket scale in direct line. For small and medium estates this works in your favour: you start at 3% and only cross 7% from 100,000 euros per heir.
Rates between siblings
| Bracket | Rate |
|---|---|
| Up to 12,500 euros | 20% |
| From 12,500 to 25,000 euros | 25% |
| From 25,000 to 75,000 euros | 35% |
| From 75,000 to 175,000 euros | 50% |
| Above 175,000 euros | 65% |
Rates for all other heirs
| Bracket | Rate |
|---|---|
| Up to 12,500 euros | 30% |
| From 12,500 to 25,000 euros | 35% |
| From 25,000 to 75,000 euros | 60% |
| Above 75,000 euros | 80% |
Walloon exemptions and reductions
Family home exemption
In Wallonia, the surviving spouse or legal cohabitant benefits from a special regime for the share of the family home they inherit. The regime is slightly narrower than in Flanders, but in nearly all cases produces a strongly reduced rate on the family home.
For the exact conditions, see the official SPW Fiscalité page on inheritance tax. Our deep dive on the family home exemption also covers the Walloon specifics.
Reduction for direct-line heirs
For direct-line heirs and the partner, a reduction applies, generally linked to the amount received.
Reduction for dependent children
Heirs with dependent children get an additional reduction per child. This differs from Flanders and Brussels.
Reductions for minor orphans
As in the other regions, an additional reduction applies to minor children who lost both parents.
Gifts and the three years before death
Wallonia applies the three-year rule to unregistered gifts, as Brussels does. Gifts made within that window are added back to the estate and taxed at inheritance-tax rates. More on gifting versus inheriting.
What goes into the calculation?
The taxable amount is the net share of each heir: gross assets minus liabilities, with fiscal valuation. The same principles as in Flanders and Brussels apply to real estate (market value), accounts (balance), life insurance (often taxable) and household goods (lump sum).
On the liability side, you can deduct:
- outstanding mortgage debts at the date of death;
- unpaid taxes and invoices;
- funeral costs up to a legal cap.
How and where to file
In Wallonia, the declaration goes through the FPS Finance, General Administration of Patrimonial Documentation, the Legal Security office competent for the deceased. Read our guide to filing with the FPS Finance.
The deadline is four months from the date of death in Belgium. You then receive an assessment notice and have two months to pay.
Common mistakes in Wallonia
- Underestimating the Walloon scale. With nine rates per share received, a spreadsheet is helpful to visualise where you end up.
- Forgetting the dependent-child reduction. Many heirs are unaware Wallonia provides this reduction.
- Filing with the wrong office. Competence within the FPS Finance is assigned by municipality; check in advance.
Official sources
For official rate tables and forms, see our Wallonia regional page or the sources above.