Belgian gift tax 2026 : Wallonia and Brussels
Estimate the gift tax due on a movable or real-estate gift, based on region and relationship. Free, no sign-up.
Your gift
It is the donor’s fiscal residence that determines the applicable region.
The market value for a property, or the amount for a sum of money.
Enter the donor’s region, the type of gift, the relationship, and the amount.
Movable or real estate: two calculation logics
A movable gift (money, securities, objects) is taxed at a fixed rate, regardless of the amount. A real-estate gift, on the other hand, follows a progressive bracket schedule, identical in Wallonia and Brussels, the higher the value gifted, the higher the marginal rate.
Gifting instead of leaving as inheritance?
That's the real question many people ask themselves. This tool gives no optimisation advice, but you can directly compare the two figures: calculate the same amount on our inheritance tax tool to see what it would cost as an inheritance instead of a gift.
What this tool does not do
Does not cover: Flanders, the progressivity reserve between successive gifts, the suspect period in case of the donor's death after an unregistered gift, usufruct, and gifting a family business.
Frequently asked questions
Why the donor’s region and not the recipient’s?
Gift tax is a regional tax: the region where the donor (the one giving) has their fiscal residence determines the applicable rate, regardless of the recipient’s region.
Do I always have to register a gift?
For real estate, yes: the gift deed must be notarised and registered, with no exception possible. For movable property (money, securities…), registration is only mandatory if done via a notarial deed; a hand gift or bank transfer gift can be made without registration, but is then exposed to the "suspect period" (see next question).
What is the "suspect period" for an unregistered movable gift?
If the donor dies within a certain period after an unregistered movable gift, it is reintegrated into their estate and taxed at inheritance tax rates (generally higher) rather than gift tax rates. Available sources currently disagree on the exact length of this period in Brussels (it may have been recently changed), consult a notary to find out the period that applies to your specific situation.
Will Wallonia’s rate drop soon?
Wallonia has decreed a reform lowering the maximum rate for direct-line real-estate gifts from 27% to 14%, but it is not scheduled to take effect until 1 January 2028. This tool applies the currently applicable rates.
Why isn’t Flanders covered?
For consistency with our inheritance tax tool: the movable-gift rate and the possible absence of a specific Flemish allowance have not yet been verified to the same standard as for Wallonia and Brussels.
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