In short
For a sole home costing €300,000 in Brussels, purchase costs come to about €17,218, or 5.7% of the price. Of that, €12,500 is registration duties: 12.5%, with the first €200,000 exempt for a sole and own home. The rest goes to the notary (fees set by a federal scale, the same for every notary) and to deed costs. For comparison: €13,718 in Wallonia and €10,718 in Flanders.
What the costs are made of
| Item, sole and own home costing €300,000 | Brussels | Wallonia | Flanders |
|---|---|---|---|
| Registration duties | €12,500 | €9,000 | €6,000 |
| Notary fees (Jbis scale), excluding VAT | €2,322 | €2,322 | €2,322 |
| Flat-rate administrative charges, excluding VAT | €855 | €855 | €855 |
| VAT 21% on fees and charges | €667 | €667 | €667 |
| Disbursements, transcription, writing duty (estimate) | €874 | €874 | €874 |
| Total | €17,218 | €13,718 | €10,718 |
The costs of the mortgage deed
If you borrow, the bank has a mortgage registered through a second notarial deed, usually signed on the same day as the purchase deed. Its costs are the same in all three regions. Example for a loan of €240,000, sole and own home:
| Item | Calculation | Loan of €240,000 |
|---|---|---|
| Registration duty | 1% of the capital and ancillary amounts (€264,000) | €2,640 |
| Mortgage duty | 0.3% of the same base | €792 |
| Mortgage registration fee (estimate) | base amount of €210, indexed | €270 |
| Notary fees (Gbis scale), excluding VAT | sliding scale on the capital | €776 |
| Administrative charges, excluding VAT | flat rate for the second deed on the same day | €627 |
| VAT 21% | on fees and charges | €295 |
| Writing duty | deed creating a mortgage | €100 |
| Total of the mortgage deed | €5,500 |
The mortgage registration fee is set by royal decree (€210, or €900 above €300,000, base amounts) and indexed every three years; the indexed amount in force is estimated here. Some banks accept a mortgage mandate instead of part of the mortgage: its costs differ, ask the notary.
The rules in each region
Brussels-Capital Region
The rate is 12.5%. For a sole and own home, the first €200,000 are exempt (abatement), provided the price does not exceed €600,000. Above that, the abatement is lost entirely. Among other conditions, you may not own another home and must take up residence there. An additional abatement for energy renovation exists but is not included in this calculation.
Walloon Region
The rate is 12.5%, reduced to 3% for a sole and own home, with no price ceiling, for deeds signed since 1 January 2025. The former abatement and the rate for « modest homes » have been abolished.
Flemish Region
The registration tax is 12%, reduced to 2% for a sole and own home, bought exclusively by individuals who make it their main residence. An additional reduction of €1,867 applies if the price does not exceed €220,000 (€240,000 in the core cities and the Flemish Periphery). An increase in the reduced rate has been announced for 2027 but not yet voted.
The costs in each region
Sole and own home, no mortgage, outside the Flemish core cities.
| Region | €200,000 | €300,000 | €400,000 |
|---|---|---|---|
| Brussels-Capital Region | €4,243 (2.1%) | €17,218 (5.7%) | €30,081 (7.5%) |
| Walloon Region (Wallonia) | €10,243 (5.1%) | €13,718 (4.6%) | €17,081 (4.3%) |
| Flemish Region (Flanders) | €6,376 (3.2%) | €10,718 (3.6%) | €13,081 (3.3%) |
How much you can borrow, purchase costs included: calculate your borrowing capacity.
Sources
- Brussels (French-language source): Code des droits d'enregistrement (Bruxelles), art. 46bis, ordonnance du 17 novembre 2022 (MB 05/12/2022), en vigueur le 1er avril 2023.
- Wallonia (French-language source): Code des droits d'enregistrement (Wallonie), art. 44bis, décret du 5 décembre 2024 (MB 13/12/2024), actes à partir du 1er janvier 2025.
- Flanders (Dutch-language source): Vlaamse Codex Fiscaliteit, art. 2.9.4.1.1, 2.9.4.2.11 et 2.9.5.0.5 (version consolidée en vigueur le 13/10/2026).
- Notary, fee scale (French-language source): Tarif des honoraires des notaires (AR du 16 décembre 1950), consolidation officieuse au 9 février 2026, après indexation au 1er janvier 2026 : art. 17 n° 81 (barèmes J et Jbis), art. 2 § 2 (frais administratifs).
- VAT (French-language source): notaire.be, infofiches « Acheter une habitation : quels sont les frais ? » (juillet 2025) : « Cette TVA de 21% est applicable sur : les honoraires, les frais administratifs, les débours, le droit d'écriture ».
- Writing duty (French-language source): Code des droits et taxes divers, art. 4, 1° (100 € pour un acte sujet à transcription), circulaire 2023/C/11 du SPF Finances.
- Disbursements and transcription, estimated amounts (French-language source): notaire.be, infofiches « Acheter une habitation à Bruxelles / en Wallonie : quels sont les frais ? » (juillet 2025).
- Mortgage deed (French-language source): notaire.be, « Les frais liés au crédit hypothécaire » : droit d'enregistrement de 1 % et droit d'hypothèque de 0,30 % sur le capital et ses accessoires ; Flandre : Vlaamse Codex Fiscaliteit, art. 2.11.4.0.1 (1 %); registration fee: AR du 14 septembre 2016, art. 1er, 2° (210 € ou 900 € selon que l'inscription dépasse 300 000 €, montants de base) et art. 4 (indexation tous les 3 ans), Justel lu le 13 oct. 2026. Montant indexé ESTIMÉ : même coefficient que la transcription (220 € de base, 285 € dans l'infofiche notaire.be de juillet 2025) ; le montant publié par le SPF Finances n'a pas été lu.