What has been announced?
Flanders has announced an increase in the reduced property transfer tax for a sole, owner-occupied home from 2% to 3% from 2027. As of 16 October 2026, it has not yet been enacted in final legislation. Notaris.be explains the announcement and its provisional status.
If you are looking for a home, prepare two budget scenarios. Have your notary confirm whether your purchase qualifies for the reduced rate.
What does one percentage point mean in euros?
These examples assume the relevant rate applies to the full purchase price, without additional reductions.
| Purchase price | At 2% | At 3% | Additional budget |
|---|---|---|---|
| €300,000 | €6,000 | €9,000 | €3,000 |
| €400,000 | €8,000 | €12,000 | €4,000 |
| €500,000 | €10,000 | €15,000 | €5,000 |
This is the transfer tax alone. Other purchase and mortgage costs still need to be included. Set the difference aside explicitly rather than quietly using your whole moving or renovation buffer.
Which date matters?
VLABEL position SP 26021 points to the date of the sale agreement. Agreements concluded before 1 January 2027 may retain 2%, even with a later deed. For a mutual promise to buy and sell, the deed date normally matters. This position remains subject to the final decree.
Before signing, establish which kind of document you are using and when the sale legally takes effect. The document's heading alone does not guarantee a particular tax outcome.
Preparing without rushing
- Request a notary's cost estimate for your circumstances and timing.
- Keep the supporting documents and ask which evidence will be needed.
- Discuss financing beforehand, including purchase costs you must fund yourself.
- Assess the home on its merits: price, condition and necessary works still matter.
A possible tax difference is no reason to rush into a purchase with unresolved building or financing questions. Compare any saving with the full investment, not just with the purchase price.
Reviewing your budget
Read our registration duties guide for broader context. Explore monthly payments in the Leenwijzer and assess the property's price with Pandwijzer. Ask your notary to confirm the applicable tax and transitional arrangements.
Sources checked on 16 October 2026: VLABEL, SP 26021 and Notaris.be, explanation of 2 October.