Changes to sales tax in accordance with the Program Decree, effective as of January 1, 2026.

Changes to registration duties (verkooprecht) in accordance with the Program Decree
With the approval and publication of the 2026 budget program decree, the conditions to benefit from the reduced registration duty of 2% have been tightened.
Joint purchases by a natural person and a legal entity will be subject to 12% in their entirety
To apply the 2% rate, the purchase must be made entirely by natural persons. As soon as a legal entity is a co-buyer, the standard rate of 12% applies to all buyers.
For split purchases, the purchase of usufruct (vruchtgebruik) will also no longer be eligible for the 2% rate
Only purchases in full ownership remain eligible for 2%. Dividing full ownership among multiple buyers remains possible, allowing each to receive their share under the reduced rate. For split purchases into usufruct and bare ownership, the standard rate of 12% will apply.
Buyers must maintain their primary residence (domicile) for at least one year
To apply the 2% rate, the buyer must register their primary residence at the purchased address within 3 years. The Flemish Government is now reintroducing a 'retention condition': the registration of primary residence must be maintained uninterruptedly for at least 1 year. Compliance is assessed individually per acquirer.
These 3 changes have been in effect since 1 January 2026. The date of signing the private sales agreement (compromis) is decisive. This refers to the 'naked date', meaning suspensive conditions are not taken into account.