Property Sale in Belgium: Costs & Taxes 2024

The golden rule: the buyer pays almost everything. In 95% of Belgian property sales, the purchaser bears the full cost of the transaction. In practice, if you sell your home for €300,000, the buyer will need to pay approximately €330,000 to €345,000 in total.

Costs break down into four main categories:

• Registration duties: 10 to 12.5% of the price depending on the region
• Notary fees: 0.8 to 1.2% of the sale price
• Deed costs and disbursements: 0.3 to 0.5% of the price
• Estate agent fees: 2 to 3% (sometimes shared)

Important exception: as the seller, you remain responsible for certain specific costs. Energy performance certificates (EPC) are your responsibility — budget between €150 and €400 depending on the region. If urgent repairs are identified during a technical inspection, negotiation will determine who pays.

Common pitfall: never confuse the net seller's price with the total purchase price in a Belgian property sale. When you negotiate at €300,000 "net to seller", the buyer knows they will need to add all fees on top. If you advertise €300,000 "all costs included", you are absorbing part of those costs yourself — a difference that can amount to tens of thousands of euros. For couples going through a difficult period, find out how a separation can affect the sale of a property and the associated financial implications.

Selling without an energy performance certificate in Belgium is like driving without a licence — it simply isn't possible. Each region imposes its own requirements, and fines for non-compliance can reach €5,000.

In Flanders:

• Energy performance certificate (EPC): €150 to €250
• Validity: 10 years
• Required: as soon as the property is listed for sale (not just at signing)

In Wallonia:

• EPC certificate: €200 to €300
• Validity: 10 years
• Bonus: free if your property is less than 5 years old

In Brussels:

• EPC certificate: €250 to €400
• Validity: 10 years
• Specific requirement: mandatory even for cellars and parking spaces

Electrical inspection (if installation is more than 25 years old):

• Cost: €100 to €200
• Validity: unlimited if compliant
• Pitfall: if non-compliant, you must budget for repairs before selling

Boiler inspection:

• Oil-fired: €80 to €120 every 2 years
• Gas: €60 to €100 every 3 years
• Note: an expired inspection certificate will block the sale

Professional tip: order all your certificates as soon as you are considering selling. A poor energy rating (class E or F) gives you time to improve insulation before listing. Each class gained can represent a 5 to 15% increase in the final sale price. These energy improvement investments may be assessed differently depending on your personal circumstances, particularly in the event of a major life change such as a separation.

Reducing the costs of a property sale is possible — but it requires forward planning and a thorough understanding of the tax rules. Here are tried-and-tested strategies that can save you several thousand euros.

1. Optimise the timing of your sale

Sale within 5 years of acquisition: you will pay capital gains tax on property (16.5% on the gain). However, if your property has lost value, this tax does not apply.

Sale after 5 years: capital gains are exempt for your primary residence. For an investment property, the tax decreases progressively: 0% after 20 years of ownership.

2. Negotiate smartly with your estate agent

• Short exclusive mandate (3 months) in exchange for a reduced commission
• Performance clause: 3% if sold within 2 months, 2.5% thereafter
• Professional photography package included (saving of €200 to €500)

3. Redistribute costs between buyer and seller

Offer the buyer the option to take on the agency fees in exchange for a reduction in the sale price. On a house priced at €300,000 with 3% agency fees:

• Your proposal: €291,000 net, with agency fees paid by the buyer
• Buyer's benefit: agency fees financed over 20 years rather than paid upfront
• Your benefit: €0 in commission to pay

4. Advanced tax optimisation

Life annuity sale (viager): the buyer pays registration duties on the full market value, but you receive the lump-sum payment (bouquet) of 20–30% of the price immediately, plus a tax-exempt life annuity.

Sale with reserved usufruct: you sell the bare ownership (60–70% of the value) and retain the usufruct. Registration duties are calculated on the bare ownership alone. This structure can be particularly relevant in cases of complex family situations or a change in marital status.

5. Immediate practical tips

• Bundle your inspections: energy certificate + electrical + gas from the same provider (10–15% saving)
• Sell furnished: furniture is not subject to registration duties
• Negotiate ancillary notary costs: photocopies, registered letters (margin of €20–30)

Legal warning: all of these strategies must comply with anti-fraud legislation. Artificially manipulating prices or fictitiously apportioning costs can trigger a tax audit with significant penalties.