Belgium Wealth & Property Tax
Detailed wealth & property tax rates and rules for Belgium in 2026.
Wealth Tax
Belgium does not levy a general wealth tax. However, a securities account tax (taks op effectenrekeningen) of 0.15% applies annually to securities accounts exceeding €1 million in value. This applies to Belgian residents on worldwide accounts and to non-residents on Belgian accounts.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Belgian inheritance tax (successierechten/droits de succession) is a regional competence with rates varying by region and relationship. In Flanders: direct heirs pay 3-27%, other heirs up to 55%. In Brussels and Wallonia: direct heirs pay 3-30%, unrelated heirs up to 80%. The primary residence receives a reduced rate or exemption in all three regions. Belgium has some of the highest inheritance tax rates in Europe for non-related beneficiaries.
Top Rate
30%
Property Tax
Belgium levies annual property tax (onroerende voorheffing/précompte immobilier) on the indexed cadastral income of real estate. The base rate varies by region (Flanders 3.97%, Wallonia 1.25%, Brussels 2.25%) and municipalities add surcharges. Property transfer taxes are 12% in Wallonia and Brussels, 3% in Flanders (for the sole family home, otherwise 12%). New builds are subject to 21% VAT. Registration duties and notary fees add to acquisition costs.
How Belgium Wealth Tax compares
Belgium does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
