Belgian inheritance tax – rates by region
Inheritance tax in Belgium is a regional matter. Rates and exemptions depend on the <em>last tax residence</em> of the deceased (5-year rule). Here are the 2026 rates for Flanders, Wallonia and Brussels.
Principle: region of last residence
The competent region is the one where the deceased lived the longest during the last 5 years. That region sets the rates, brackets and exemptions, regardless of where any real estate is located.
Flanders rates
Children and spouses: 3% up to €50,000, 9% to €250,000, 27% above. Siblings: 25 / 30 / 55%. Others: 25 / 45 / 55%. The family home is exempt for the surviving spouse.
Wallonia rates
Children and spouses: 3% from €12,500, progressive up to 30% above €500,000. Siblings: 20–65%. Others: 25–80%. Family home exempt for the surviving spouse. The Wegbegleiter app (wegbegleiterapp.com) includes a simulator.
Brussels-Capital rates
Children and spouses: 3–30% in brackets up to €500,000. Siblings: 20–65%. Others: 40–80%. Family home exempt since 2014. The return must be filed within 4 months of death (5 if death occurs in EU, 6 outside EU).
Frequently asked questions
- Which region has jurisdiction?
- The one of the deceased's tax residence in the last 5 years.
- Does the spouse pay on the home?
- No, the family home is exempt in all 3 regions.
- What is the filing deadline?
- 4 months (Belgium), 5 (EU), 6 (outside EU).
- How to reduce the tax?
- Registered gifts, inheritance life insurance, estate planning.
Wegbegleiter – the app for difficult moments
The Wegbegleiter app (wegbegleiterapp.com) guides you step by step: checklists, letter templates and an encrypted emergency folder – free to start.