What are the fiscal regulations during the sale of a real estate property in Belgium ?

Belles Demeures 30 Apr 2018
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When you sell a property, in order to evaluate the taxable real-estate capital gain, a distinction must be made between built property and non-built property.

Quelle est la fiscalité applicable lors de la vente d’un bien immobilier en Belgique ?
The capital-gain on real estate property is calculated at a rate of 16,5 % increased by the local tax. © Catherine Leblanc

Real-estate capital gains on built property

From the transfer price are deducted the purchase prices and the purchase expenses as well as any work that has been undertaken since the purchase of the real estate property. The purchase price and expenses are revalorized by 5 % for each year of ownership starting at the purchase date. The capital gain is imposed at a rate of 16,5 % increased by the amount of the local tax.

Good to know

In order to be imposed, the potential capital-gains made during the sale of a dwelling, the latter must be located in Belgiqum and not be considered as the main residence of the owner and be sold either during a 5-year period after its purchase or in the 3 years if the property was the object of a donation.

Real-estate capital gains on land

Capital gains benefit from total exoneration after being owned more than 8 years. If the duration of the possession is not fulfilled, the vendor is imposed :

  • Either 16,5 % if the duration of ownership detention is included between 5 and 8 years.
  • Either 33 % if the duration of ownership detention is inferior to 8 years.
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