Flanders is introducing new tax rates for the donation of real property.
The old rates are on the left, the new rates are on the right.
Real property
Gift tax on real property is calculated on the value of the donation
| 1 Direct line, spouses, registered partners | ||||
| on the band between | Rate | on the band between | Rate | |
|
€0 |
– €12 500 | 3% |
0 – 150 000 |
3% |
|
€12 500 |
– €25 000 | 4% | ||
|
€25 000 |
– €50 000 | 5% | ||
|
€50 000 |
– €100 000 | 7% | ||
|
€100 000 |
– €150 000 | 10% | ||
|
€150 000 |
– €200 000 | 14% |
150 000 – 250 000 250 000 – 450 000 |
9% |
|
€200 000 |
– €250 000 | 18% | 18% | |
|
€250 000 |
– €500 000 | 24% |
over 450 000 |
27% |
|
over €500 000 |
30% | |||
| 2 Between brothers and sisters | ||||
| on the band between | Rate | on the band between | Rate | |
|
€0 |
– €12 500 | 20% |
0 – 150 000 |
10% |
|
€12 500 |
– €25 000 | 25% |
150 000 – 250 000 |
20% |
|
€25 000 |
– €75 000 | 35% |
250 000 – 450 000 |
30% |
|
€75 000 |
– €175 000 | 50% |
over 450 000 |
40% |
|
over €175 000 |
65% | |||
| 3. Between uncles/aunts and nephews/nieces | ||||
| on the band between | Rate | on the band between | Rate | |
|
€0 |
– €12 500 | 25% |
0 – 150 000 |
10% |
|
€12 500 |
– €25 000 | 30% |
150 000 – 250 000 |
20% |
|
€25 000 |
– €75 000 | 40% |
250 000 – 450 000 |
30% |
|
€75 000 |
– €175 000 | 55% |
over 450 000 |
40% |
|
over €175 000 |
70% | |||
| 4 Between other persons | ||||
|
on the band between |
Rate | on the band between | Rate | |
|
€0 |
– €12 500 | 30% |
0 – 150 000 |
10% |
|
€12 500 |
– €25 000 | 35% |
150 000 – 250 000 |
20% |
|
€25 000 |
– €75 000 | 50% |
250 000 – 450 000 |
30% |
|
€75 000 |
– €175 000 | 65% |
over 450 000 |
40% |
|
over €175 000 |
80% | |||
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