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🇧🇪 Belgian tax law 2026

Capital Gains Tax Simulator

Calculate your tax on capital gains from the sale of a property in Belgium (built or unbuilt). Compliant with art. 90 CIR92.

🏗️ General principle

In Belgium, the capital gain realised from the disposal of a private property is only taxable if realised within a certain period after acquisition. After this period, the capital gain is totally exempt, quel que soit son montant.

The tax only applies to disposals for consideration (sale, contribution to a company, exchange with payment…). An inheritance or gift does not generate pas direct tax on the capital gain — but specific rules apply depending on the mode of acquisition (see table below).

Legal basis: art. 90, 8° and 10° of the Income Tax Code 1992 (ITC 92), declared in Frame XV of the personal income tax return.

🗺️ Am I taxable? — Summary table

Fundamental rule — Art. 90 ITC92 only taxes property acquired for consideration. An inheritance or gift of a building is a gratuitous acquisition → never taxable. Exception: the gift of terrain, subject to a double condition.
Mode of acquisition Unbuilt land Built property
Purchase / exchange Taxable if disposed of within 8 ans after purchase
33% if < 5 years
16.5% between 5 and 8 years 		Taxable if disposed of within 5 ans after purchase
16,5 %
Inheritance (succession) ✅ Always exempt
art. 90 ITC92 — gratuitous acquisition		 ✅ Always exempt
art. 90 ITC92 — gratuitous acquisition
Gift — building — ✅ Always exempt
art. 90, 10° WIB92
Gift — land Taxable si both conditions are met :
1. Sold within 3 ans after the gift
2. AND within 5 ans after the donor's purchase
33 % si imposable
Source: notaire.be 		—
Land purchase + new construction Taxable si both conditions are met :
1. Construction completed within 5 ans after the land purchase
2. AND the whole sold within 5 ans after first occupation
16.5% — land and building calculated separately
Own home — ✅ Exempt if uninterrupted main residence > 12 months before sale (tolerance 6 months vacancy)

🧮 How is the capital gain calculated?

The taxable capital gain is the difference between two terms. If the result is negative (loss), there is no tax.

1st term — Disposal price
A. Sale price (or market value if the receiver deems it higher)
B. – Justified disposal costs (agency fees, advertising, commissions…)
C. = Difference A – B = net sale price
2nd term — Corrected acquisition price
D. Purchase price (notarial deed)
E. + Actual acquisition costs or legal flat rate minimum 25%
F. = Total D + E
G. + 5% of amount F × nombre d'full years elapsed
H. = Total F + G
For built property: + works by registered contractor
For built property: – compensation for damage received
Taxable capital gain = C – H  (si positif — sinon 0)
⚠️ Only complete years count for the supplement G. A sale 2 years and 11 months after purchase = 2 full years, not 3. The supplement is calculated on F = D + E (not on D alone).

🔤 Meaning of letters A → K/L in the personal income tax declaration schema

These letters correspond exactly to the official schema of Frame XV of the Belgian personal income tax return (annual form).

A Sale price — actual price of the notarial deed, or value retained by the registration receiver if this is higher than the declared price
B Disposal costs — agency fees (VAT included), advertising costs, commissions. To be proven by invoices. ⚠️ Property withholding tax is pas deductible.
C Net sale price = A – B
D Purchase price — price paid at purchase, as recorded in the deed, or value retained by the receiver if higher
E Acquisition ancillary costs — registration duties, notary fees, deed costs, mortgage registration. If the actual costs are less than 25% of D, it is the legal flat rate of 25% qui s'applique.
F Total D + E — it is on this amount (and not on D alone) that the 5%/year supplement is calculated
G Revalorisation 5 %/an = 5% × F × number of years complete elapsed between the acquisition date and the disposal date. For a new building, calculated separately: from first occupation for the construction, from the purchase for the land.
H Total F + G — deduction base for the land. For the building, the works (I) are added and the compensations (J) are deducted to obtain K.
K / L Net taxable capital gain = C – H for the land (K) or C – K for the building (L). This is the amount multiplied by the tax rate.

📋 Complete numerical examples

Example 1 — Land sold after 3 years (rate 33%)
Land purchased on 18/09/2020 pour 48.000 €. Costs not proven → flat rate 25%. Sold on 16/03/2024, reassessed value at 78.000 € by the receiver. Agency fees: €1,250. Duration: 3 full years.
A — Market value retained78.000 €
B — Disposal costs– 1.250 €
C — Net sale price76.750 €
D — Purchase price48.000 €
E — Ancillary costs (flat rate 25% of D)+ 12.000 €
F — Total D + E60.000 €
G — 5 % × 60.000 × 3 ans+ 9.000 €
H — Total F + G (2nd term)69.000 €
K — Taxable capital gain (C – H)7.750 €
Tax 33% (land < 5 years)2.557,50 €
Example 2 — Built property sold after 4 years (rate 16.5%)
House purchased on 12/05/2020 pour 175.000 €. Works invoiced by contractor: 22,500 €. Sold on 16/06/2024 pour 300.000 €. Agency fees: 7,500 €. Duration: 4 full years.
A — Sale price300.000 €
B — Disposal costs– 7.500 €
C — Net sale price292.500 €
D — Purchase price175.000 €
E — Ancillary costs (flat rate 25% of D)+ 43.750 €
F — Total D + E218.750 €
G — 5 % × 218.750 × 4 ans+ 43.750 €
H — Total F + G262.500 €
Travaux entrepreneur (factures)+ 22.500 €
I — Total (2nd term)285.000 €
L — Taxable capital gain (C – I)7.500 €
Tax 16.5%1.237,50 €
Example 3 — Land + New construction (rate 16.5% — two separate calculations)
Land purchased on 19/03/2026 pour 80.000 €. Construction : 200.000 €, first occupation on 01/02/2027. Sold on 01/06/2029 — land: €120,000 / building: €300,000.
Land — 3 full years since purchase
C — Land sale price120.000 €
F — 80.000 + 20.000 (25 %)100.000 €
G — 5 % × 100.000 × 3 ans+ 15.000 €
H — Total 2nd term land115.000 €
K — Land capital gain5.000 €
Building — 2 full years since first occupation
C — Building sale price300.000 €
F — 200.000 + 50.000 (25 %)250.000 €
G — 5 % × 250.000 × 2 ans+ 25.000 €
I — Total 2nd term building275.000 €
L — Building capital gain25.000 €
Total tax 16.5% × (5,000 + 25,000)4.950 €
Example 4 — Land received as gift (taxable — double condition met)
Your mother purchased a plot of land on 01/03/2021 pour 60.000 €. She gives it to you on 15/06/2023 (market value at the time of the gift: 70.000 €). You sell on 01/04/2025 pour 90.000 €.

Verification of the two conditions:
✗ Condition 1: 1 year 9 months since the gift → < 3 ans ✗
✗ Condition 2: 4 years since the donor's purchase → < 5 ans ✗
→ Both conditions are met → taxable at 33%
A — Sale price90.000 €
B — Frais (aucun)0 €
C — Net sale price90.000 €
D — Market value at the gift70.000 €
E — Ancillary costs (25% flat rate)+ 17.500 €
F — Total D + E87.500 €
G — 5% × 87,500 × 1 year (since the gift)+ 4.375 €
H — Total 2nd term91.875 €
K — Capital gain (C – H)0 € (loss → no tax)
ℹ️ Here the revaluation (G) absorbs the gross capital gain. Even if the conditions are met, the tax is 0 because C < H.
Example 5 — Own home (exempt)
Apartment purchased on 17/02/2019 pour 175.000 €. Occupied as main residence since purchase. Sold on 20/01/2024 pour 300.000 € after 4 years 11 months of ownership.

Exemption conditions:
✓ Built property occupied uninterruptedly as main residence during the 12 months before the sale → total exemption, regardless of the amount of the capital gain.

→ Tax due: 0 € — the potential capital gain of €125,000 is entirely exempt.
⚠️ This exemption only applies to the building. If an adjacent plot of land is sold separately, its capital gain remains taxable under normal rules.

📊 Tax rates and municipal additional centimes

Land — disposal < 5 years
33 %
+ centimes additionnels communaux
Land — disposal 5 to 8 years
16,5 %
+ centimes additionnels communaux
Built property — always
16,5 %
+ centimes additionnels communaux
Centimes additionnels
7–9 %
Variable by municipality — on the base tax

💡 If aggregation with your other income gives a more favourable marginal rate, the tax authority automatically applies the most advantageous rate for you.

🏗️ Type of property sold
Which option to choose?
• Land: bare land, without a valuable building (or building worth less than 30% of the whole).
• Built property: house, apartment, building — you have a single overall purchase price.
• Land + Building (split): use this mode if the deed separately states the value of the land and the building, or if the building is new (constructed after the land purchase). The 5%/year supplement is then calculated separately with different reference dates.
🏡 Own home exemption The capital gain is exempt if the property was your main residence on an uninterrupted basis during the 12 months preceding the sale (tolerance: max. 6 months without occupation during this period).
📅 Acquisition
How did you acquire this property?
ModeBuildingLand
Purchase16.5% if < 5 years33% if < 8 years
Inheritance✅ Exempt✅ Exempt
Gift✅ Exempt⚠️ 33% if < 3 years from gift AND < 5 years from donor's purchase
Legal basis: art. 90, 8° and 10° ITC92 — only property acquired for consideration is taxable.
Which date to use?
It is the date of the notarial deed (passed before a notary), or failing that the date of any other deed or document evidencing the acquisition. For a gift, this is the date of the gift deed.
Date on which the donor acquired the land for consideration
€
Value declared in the gift deed — serves as acquisition price for the calculation
⚠️ Gifted land — double condition (art. 90, 8° ITC92)

The capital gain is taxable only if both conditions are met simultaneously :

1. You sell within 3 ans after the date of the gift

2. The sale takes place within 5 ans since the donor's land purchase date

If one of the two conditions is not met → exempt.

✅ Inheritance — always exempt
Art. 90 ITC92 only taxes property acquired for consideration. An inherited property (land or building) can be resold immediately with no taxable capital gain, regardless of the gain realised.
Which amount to enter?
The price at which you acquired the property, as stated in the deed. If the registration receiver retained a higher value as the basis for duties, that value serves as the reference.
Ex. : Deed signed for €48,000, but the receiver reassessed to €52,000 → use €52,000.
€
Acquisition ancillary costs
Increase the purchase price. If you cannot justify them, the simulator applies the legal flat rate of 25% — guaranteed minimum even if your actual costs are lower. For actual costs, they must be proven (invoices) and exceed 25% to be advantageous.
FraisDed. ?
Registration duties (12.5% Wall./Bxl · 10% Flanders)✅
Notary's fees at purchase✅
Notarial file costs✅
Mortgage registration costs✅
Surveyor's/expert's fees at purchase✅
Bank file costs (credit)✅ jurisprudence
VAT paid if not recoverable✅
Fire insurance during the holding period❌
Expert appraisal during the holding period❌
Loan interest❌
⚠️ In practice, the 25% flat rate is almost always more advantageous — it is rarely worthwhile to opt for actual costs.
Ex. flat rate: purchase €48,000 → €12,000 deducted automatically.
Ex. actual costs: reg. duties 6,000 + notary 2,200 + deed 800 = €9,000 < flat rate → simulator keeps €12,000.
€
Empty = legal flat rate of 25% applied automatically
In "built-only" mode: it is your total purchase price (land + construction together).

In "Land + Building split" mode: it is only the share of the price attributed to the construction, as split in the notarial deed. For a new building that you had constructed, it is the total of the construction invoices including VAT.
€
For new building: construction price including VAT
Building acquisition ancillary costs
En built-only mode : costs paid during the overall purchase (registration duties, notary, deed).
En split mode : costs specifically related to construction (VAT on architect's fees, notarised construction costs…).

If the field is empty, the simulator applies the legal flat rate of 25% of the building purchase price.
FraisDed. ?
Registration duties / VAT at purchase✅
Notary's fees at purchase✅
Notarial file costs✅
Mortgage registration costs✅
Surveyor's/expert's fees at purchase✅
Bank file costs✅ jurisprudence
Fire insurance / loan interest❌
⚠️ The 25% flat rate is almost always more advantageous than actual costs.
€
Empty = legal flat rate of 25% applied
When should this field be filled in?
Only if you have purchased land and then had a building constructed on it. In this case, the 5%/year supplement is calculated with two separate periods:

• Land → from the land purchase date
• Building → from the date of first occupation (= first occupation or first rental of the new building)

In all other cases (purchase of an existing house or apartment), leave this field empty — the acquisition date serves as reference for everything.
Ex.: Land purchased Nov. 2020. Construction completed, first occupation May 2021. Sale Aug. 2024.
→ Land: 3 full years since Nov. 2020
→ Building: 3 full years since May 2021

If first occupation had been in Jan. 2022:
→ Building: only 2 full years → less than 5%/year deducted → higher capital gain.
Fill in only if land purchased + new construction. Otherwise leave empty.
Which works are deductible?
Only the works invoiced by a contractor and carried out between the first occupation (or acquisition) and the disposal. Materials purchased and installed oneself do not count.
✅ Contractor invoice = deductible
❌ Materials purchased in a shop = not deductible
❌ Your own labour = not deductible
€
Only works invoiced by a contractor. Self-purchased materials excluded.
💰 Sale / Disposal
Which amount to enter?
The sale price stated in the notarial deed. If the registration receiver considers that the market value is higher than the declared price, their reassessed value will serve as the basis — use that higher amount.
Ex. : Sale concluded at €71,000, but the receiver reassesses to €78,000 → enter €78,000.
€
Or value reassessed by the receiver if higher
Disposal costs
Deducted from the sale price. Must be proven by invoices.
FraisDed. ?
Real estate agent's commission✅
Notary's fees at sale (seller's share)✅
Advertising costs / property listings✅
Mortgage discharge costs✅ if related to the sale
Soil decontamination costs required for the sale✅
Frais administratifs (permis, certificats obligatoires)✅ if required for the sale
Expert appraisal requested by the buyer⚠️ disputed if borne by the seller
Property withholding tax❌
Early loan repayment costs❌
Notary costs borne by the buyer❌
€
Agency fees, advertising costs, commissions…
Special case — State or Region compensation
If the federal state or a Region has paid you compensation for the reduction in value of your plot (e.g.: road displacement, extension of a non-residential zone), this amount is added to the sale price to calculate any capital gain.
This field only covers compensation for reduction in value, not compensation for total expropriation (which is exempt).
€
State/Region compensation (e.g. road displacement)
Offset with previous losses
If you have incurred losses from disposals of assets of the same nature (land ↔ land, built ↔ built) during the 5 preceding tax years, and these losses have not yet been offset, they are deducted from the current capital gain.
Ex.: In 2022, loss of –€5,000 on land. In 2024, capital gain of +€8,000 on other land → taxable basis = 8,000 – 5,000 = €3,000.
€
Losses from similar disposals in the 5 preceding tax years
Municipal surtax Added to the base tax. Varies per Belgian municipality, generally between 7 and 9 % of the base tax. E.g.: tax 1,000 € × 8 % = 1,080 € total.
%
Varies by municipality — generally 7 to 9 % of the base tax. Check Tax-on-web or your municipality's website. Default: 8 %.
This simulator is provided for informational purposes only. It does not replace the advice of a tax or accounting advisor. Based on current Belgian tax regulations (tax year 2025, income 2024). Municipal additional centimes vary by municipality.

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