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.
| 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) |
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 |
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. |
| A — Market value retained | 78.000 € |
| B — Disposal costs | – 1.250 € |
| C — Net sale price | 76.750 € |
| D — Purchase price | 48.000 € |
| E — Ancillary costs (flat rate 25% of D) | + 12.000 € |
| F — Total D + E | 60.000 € |
| 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 € |
| A — Sale price | 300.000 € |
| B — Disposal costs | – 7.500 € |
| C — Net sale price | 292.500 € |
| D — Purchase price | 175.000 € |
| E — Ancillary costs (flat rate 25% of D) | + 43.750 € |
| F — Total D + E | 218.750 € |
| G — 5 % × 218.750 × 4 ans | + 43.750 € |
| H — Total F + G | 262.500 € |
| 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 € |
| Land — 3 full years since purchase | |
| C — Land sale price | 120.000 € |
| F — 80.000 + 20.000 (25 %) | 100.000 € |
| G — 5 % × 100.000 × 3 ans | + 15.000 € |
| H — Total 2nd term land | 115.000 € |
| K — Land capital gain | 5.000 € |
| Building — 2 full years since first occupation | |
| C — Building sale price | 300.000 € |
| F — 200.000 + 50.000 (25 %) | 250.000 € |
| G — 5 % × 250.000 × 2 ans | + 25.000 € |
| I — Total 2nd term building | 275.000 € |
| L — Building capital gain | 25.000 € |
| Total tax 16.5% × (5,000 + 25,000) | 4.950 € |
| A — Sale price | 90.000 € |
| B — Frais (aucun) | 0 € |
| C — Net sale price | 90.000 € |
| D — Market value at the gift | 70.000 € |
| E — Ancillary costs (25% flat rate) | + 17.500 € |
| F — Total D + E | 87.500 € |
| G — 5% × 87,500 × 1 year (since the gift) | + 4.375 € |
| H — Total 2nd term | 91.875 € |
| K — Capital gain (C – H) | 0 € (loss → no tax) |
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.
| Mode | Building | Land |
|---|---|---|
| Purchase | 16.5% if < 5 years | 33% if < 8 years |
| Inheritance | ✅ Exempt | ✅ Exempt |
| Gift | ✅ Exempt | ⚠️ 33% if < 3 years from gift AND < 5 years from donor's purchase |
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.
| Frais | Ded. ? |
|---|---|
| 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 | ❌ |
| Frais | Ded. ? |
|---|---|
| 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 | ❌ |
| Frais | Ded. ? |
|---|---|
| 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 | ❌ |
Capital gains on land are taxable if sold within 8 years of acquisition (33%) or between 8 and 15 years (16.5%). For built properties, the rate is 16.5% if sold within 5 years of acquisition. The main residence is exempt under certain conditions.
Land sold within 5 years: 33%. Between 5 and 8 years: 16.5%. Built property sold within 5 years: 16.5%. These rates apply to the net gain after deducting acquisition costs and proven renovation works.
Yes. Capital gains on the sale of the main residence are fully exempt in Belgium, provided the property was your main residence continuously throughout the entire holding period.
Capital gain = sale price - (purchase price + acquisition costs + works × 1.25). Acquisition costs are fixed at 25% or proven at actual cost. Our simulator applies these deductions automatically.
Yes, under certain conditions. For gifted property, the donation date serves as the reference point. For inherited property, capital gains are generally exempt unless the property is quickly resold for speculative purposes.
No. Capital gains realised through inheritance are not subject to capital gains tax (art. 90 CIR92). Heirs take over the property at its succession value. For quick resale after inheritance: if more than 5 years have passed since the deceased's original acquisition, the gain is generally exempt.
Yes. Unlike individuals, companies pay corporate tax (25% in 2026) on all property capital gains without any exemption period. A spread taxation regime (art. 47 CIR92) allows deferring the tax if proceeds are reinvested in a depreciable asset within 3 years.
🍪 Ce site utilise des cookies. Necessary cookies ensure the site functions properly. Learn more