Flanders: verkooprecht on your only own home

The search is registratierechten on the enige eigen woning

On 2 November 2026, the Flemish government page on the reduced verkooprecht for the purchase of the only own home was fetched. It says that if you buy your only own home and meet all the conditions, you can have a reduced rate of registration duty. From 1 January 2025 that rate is 2 percent, for authentic purchase deeds passed from that date. The overview page says the Flemish Parliament approved, on 19 December 2024, the reduction from 3 percent to 2 percent, looking at the date the authentic deed is passed. The same overview states an additional reduction of 1,867 euro for a modest home from 1 January 2025.

The reduced-rate page says that from 1 January 2026 the conditions were tightened. The purchase may be made only by natural persons. If a legal person buys with them, the whole purchase is charged at the ordinary rate. Only a purchase of full ownership still qualifies. The buyer must undertake to register at the address of the home within three years and to stay registered there for at least one uninterrupted year. The page’s example says that if a natural person and a company each buy 50 percent of the full ownership, both purchases fall under the general rate of 12 percent.

A new home on that page is VAT, and the 3 percent figure is a stated intention

The same page says you do not get this reduced rate on the purchase of a new-build home or building land. On the purchase of a new home you pay 21 percent VAT. A home is treated as new through 31 December of the second year after the year it was first occupied. If you buy only building land, or the conditions for VAT on the land are not met, the page says you pay the general verkooprecht rate of 12 percent. The page also says the Flemish Government has expressed an intention, in the September declaration, to change the reduced rate to 3 percent from 1 January 2027, subject to the legislator not adopting a different rule. That sentence is an intention printed on the page. The rate the page says applies to authentic deeds from 1 January 2025 is 2 percent when the conditions are met.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences apply in the Flemish Region. They do not state a rate for Wallonia or the Brussels-Capital Region, and they are not the MyMinfin cadastral-extract guide, which was not rewritten. A pin or a contact reveal does not establish title. This page does not calculate a duty.