Belgian inheritance tax 2026 : Wallonia and Brussels
Estimate the inheritance tax due on your share of an estate, based on region and your relationship to the deceased. Free, no sign-up.
Your situation
It is the deceased’s fiscal residence that determines the applicable region, not yours.
The already-known net amount (assets minus liabilities), this tool does not determine how the estate is divided.
Does your share include the deceased’s family home (in full or in part)? It benefits from a separate tax treatment (spouse exemption, reduced rate for descendants) not modelled here, consult a notary for this specific case.
Enter the deceased’s region, your relationship, and your net share to estimate.
A rate on a share, not an estate split
Inheritance tax is calculated individually, heir by heir, on the net share each one receives, not on the total estate. This tool therefore starts from your already-known (or estimated) net share to give you the applicable rate, without ever reconstructing who receives what.
The region that matters: the deceased's
Most common mistake: entering your own region of residence. It's the inheritance tax of the deceased's fiscal residence that applies, even if you live elsewhere in Belgium or abroad.
The family home: a special case, not calculated here
The surviving spouse or legal cohabitant normally benefits from a full exemption on their share of the family home, and direct-line heirs from a reduced rate on that same home. Since the exact interaction with the base allowance could not be confirmed against a primary legal source, this tool deliberately applies the standard rate to your total net share and recommends consulting a notary if it includes the deceased's family home, rather than showing an unverified figure.
What if you gifted during your lifetime instead of leaving an inheritance?
This tool gives no optimisation advice, but you can directly compare the two figures: calculate the same amount on our gift tax tool to see what it would cost as a gift instead of an inheritance.
What this tool does not do
Does not cover: Flanders (base allowance not confirmed via an official source), de facto cohabitants, the specific treatment of the family home, usufruct/bare ownership, marital property regime, life insurance, and reduced rates for transferring a family business.
Frequently asked questions
Why do I enter the deceased’s region and not mine?
Inheritance tax is a regional tax: the region where the deceased had their fiscal residence at the time of death determines the applicable schedule, regardless of your own region of residence.
Does this tool calculate who inherits what?
No. It applies a rate to a net share you already know (or estimate). How the estate is divided between heirs depends on legal or testamentary rules that are not modelled here, that remains the notary’s role.
Why isn’t Flanders covered?
The base allowance for direct-line heirs in the Flemish Region could not be confirmed via an official source (Vlaamse Codex Fiscaliteit / VLABEL) at the time this tool went live, we’d rather publish nothing than risk a wrong estimate. This region will be added once confirmed.
Is a de facto cohabitant taken into account?
De facto cohabitants are fiscally recognised in Wallonia and Brussels, under conditions of effective cohabitation (usually at least one year) and a shared household, conditions a simple form cannot reliably verify. Only legal cohabitants (official declaration at the municipality) are modelled here.
My share includes the deceased’s family home: is that taken into account?
Not in this v1. The family home benefits from a separate tax treatment (full exemption for the spouse/legal cohabitant, reduced rate for direct-line heirs) whose exact interaction with the base allowance could not be confirmed against a primary legal source at launch, we’d rather not guess this calculation than risk a wrong estimate on the most consulted case (transferring the family home). Consult a notary for this specific case.
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