{"country":{"id":21,"continentId":2,"continentName":"Europe","continentSlug":"europe","name":"Belgium","slug":"belgium","currencyCode":"EUR","currencySymbol":"€","requiresRegion":true,"summary":"Belgian inheritance tax depends on the region and each beneficiary's relationship to the deceased. Choose a region for an equal-share estimate for adult children.","defaultMetaDescription":"Estimate Belgian inheritance tax for adult children in Flanders, Brussels or Wallonia. Compare regional rates, asset types and equal beneficiary shares."},"regions":[{"id":202,"countryId":21,"countrySlug":"belgium","name":"Brussels","slug":"brussels","regionType":"region","summary":"Adult-child shares use progressive bands and a EUR 15,000 bottom-slice exemption. Preferential family-home rates are excluded."},{"id":201,"countryId":21,"countrySlug":"belgium","name":"Flanders","slug":"flanders","regionType":"region","summary":"Adult-child shares use separate property and movable-asset bands, with a small-inheritance credit. Ordinary debts are deducted from movable assets first."},{"id":203,"countryId":21,"countrySlug":"belgium","name":"Wallonia","slug":"wallonia","regionType":"region","summary":"Adult-child shares use progressive bands and a EUR 12,500 bottom-slice exemption, increased to EUR 25,000 for shares up to EUR 125,000. Preferential family-home rates are excluded."}],"rules":{"base":{"id":75,"countryId":21,"regionId":null,"thresholdAmount":0,"taxRate":0.27,"dependantAllowance":0,"disclaimer":"Flanders rates are shown until you choose a region. Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use separate property and movable-asset bands, with a small-inheritance credit. Ordinary debts are deducted from movable assets first. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","effectiveFrom":"2026-11-02","model":{"kind":"belgium","belgianRegion":"flanders","bands":[{"upTo":50000,"rate":0.03},{"upTo":250000,"rate":0.09},{"upTo":null,"rate":0.27}],"note":"Flanders rates are shown until you choose a region. Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use separate property and movable-asset bands, with a small-inheritance credit. Ordinary debts are deducted from movable assets first. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","sources":["https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting/tarieven-in-de-erfbelasting/algemeen-tarief-in-de-erfbelasting","https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting/verminderingen-en-vrijstellingen-in-de-erfbelasting/belastingkredieten-in-de-erfbelasting"],"reviewedOn":"2026-11-02"}},"brussels":{"id":76,"countryId":21,"regionId":202,"thresholdAmount":0,"taxRate":0.3,"dependantAllowance":0,"disclaimer":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use progressive bands and a EUR 15,000 bottom-slice exemption. Preferential family-home rates are excluded. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","effectiveFrom":"2026-11-02","model":{"kind":"belgium","belgianRegion":"brussels","bands":[{"upTo":50000,"rate":0.03},{"upTo":100000,"rate":0.08},{"upTo":175000,"rate":0.09},{"upTo":250000,"rate":0.18},{"upTo":500000,"rate":0.24},{"upTo":null,"rate":0.3}],"note":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use progressive bands and a EUR 15,000 bottom-slice exemption. Preferential family-home rates are excluded. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","sources":["https://finances.belgium.be/fr/particuliers/famille/deces/droits-succession/bruxelles-wallonie"],"reviewedOn":"2026-11-02"}},"flanders":{"id":74,"countryId":21,"regionId":201,"thresholdAmount":0,"taxRate":0.27,"dependantAllowance":0,"disclaimer":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use separate property and movable-asset bands, with a small-inheritance credit. Ordinary debts are deducted from movable assets first. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","effectiveFrom":"2026-11-02","model":{"kind":"belgium","belgianRegion":"flanders","bands":[{"upTo":50000,"rate":0.03},{"upTo":250000,"rate":0.09},{"upTo":null,"rate":0.27}],"note":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use separate property and movable-asset bands, with a small-inheritance credit. Ordinary debts are deducted from movable assets first. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","sources":["https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting/tarieven-in-de-erfbelasting/algemeen-tarief-in-de-erfbelasting","https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting/verminderingen-en-vrijstellingen-in-de-erfbelasting/belastingkredieten-in-de-erfbelasting"],"reviewedOn":"2026-11-02"}},"wallonia":{"id":77,"countryId":21,"regionId":203,"thresholdAmount":0,"taxRate":0.3,"dependantAllowance":0,"disclaimer":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use progressive bands and a EUR 12,500 bottom-slice exemption, increased to EUR 25,000 for shares up to EUR 125,000. Preferential family-home rates are excluded. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","effectiveFrom":"2026-11-02","model":{"kind":"belgium","belgianRegion":"wallonia","bands":[{"upTo":12500,"rate":0.03},{"upTo":25000,"rate":0.04},{"upTo":50000,"rate":0.05},{"upTo":100000,"rate":0.07},{"upTo":150000,"rate":0.1},{"upTo":200000,"rate":0.14},{"upTo":250000,"rate":0.18},{"upTo":500000,"rate":0.24},{"upTo":null,"rate":0.3}],"note":"Assumes equal outright shares to adult children aged 21 or over. Adult-child shares use progressive bands and a EUR 12,500 bottom-slice exemption, increased to EUR 25,000 for shares up to EUR 125,000. Preferential family-home rates are excluded. Spouse exemptions, disability and business reliefs, gifts, foreign-tax credits and special property rules are excluded. The recipient count does not determine legal inheritance shares.","sources":["https://finances.belgium.be/fr/particuliers/famille/deces/droits-succession/bruxelles-wallonie"],"reviewedOn":"2026-11-02"}}},"content":{"sections":[{"heading":"How inheritance tax works in Belgium","text":"Belgium taxes inheritances under regional rules, not one nationwide rate. Choose Flanders, Brussels or Wallonia before entering your estate. This calculator assumes equal shares inherited outright by adult children. Spouses, siblings and unrelated beneficiaries can have different exemptions or rates."},{"heading":"Which Belgian region applies?","text":"For a Belgian resident, the relevant region generally follows the deceased person's tax residence. If they lived in more than one Belgian region during the five years before death, the region where they lived longest during that period generally applies. The beneficiary's address alone does not determine the rate. Nonresident estates and overseas property need separate consideration."},{"heading":"Flanders: separate property and movable-asset bands","text":"For children, Flanders applies 3% up to EUR 50,000, 9% from EUR 50,000 to EUR 250,000, and 27% above EUR 250,000. These bands apply separately to each child's property and movable assets. The estimate includes the small-inheritance tax credit and allocates ordinary debts to movable assets first. For example, one adult child inheriting EUR 100,000 of property and EUR 100,000 of cash pays EUR 12,000 before any additional relief."},{"heading":"Brussels and Wallonia: each child's share matters","text":"Brussels uses progressive rates from 3% to 30%, with the first EUR 15,000 exempt for a qualifying child. Wallonia also uses rates from 3% to 30%, but different bands: the first EUR 12,500 is exempt, increasing to EUR 25,000 when a child's net share does not exceed EUR 125,000. These exemptions remove the lowest slices; they do not move the higher-rate bands. Preferential family-home rates, young-child reliefs and business reliefs are not included."}],"faqs":[{"question":"Does Belgium have inheritance tax?","answer":"Yes. The region, the beneficiary's relationship to the deceased and the size of the inheritance determine the charge. This calculator covers the ordinary adult-child scenario in Flanders, Brussels and Wallonia."},{"question":"Does adding more children reduce the estimate?","answer":"It can. The calculator divides the estate equally between the number of beneficiaries entered and applies the regional rules to each share. This is not an extra dependant allowance, and actual unequal shares need individual calculations."},{"question":"Are Belgian spouses taxed like children?","answer":"Not in every respect. A surviving partner may qualify for family-home exemptions and other reliefs. This adult-child estimate does not calculate those partner exemptions; adding a spouse to the recipient count does not apply them."}]},"url":"https://die.tax/country/belgium","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}