What are the registration duties in Wallonia in 2026?

In Wallonia the registration duty is 3% of the price for an own and sole home bought by a natural person, in force since 1 January 2025, down from 12.5%. Any other purchase, such as a second home or investment, is taxed at 12.5%. Conditions on occupation apply. Source: Lydian 2025.

Registration duties (droits d’enregistrement) are the tax a buyer pays on acquiring property, and Wallonia cut the headline rate sharply. Since 1 January 2025, a natural person buying their own and sole home in full ownership pays 3%, replacing the old 12.5%. That reform materially lowers the entry cost for owner-occupiers. Source: Wallonia government / Lydian 2025.

The 3% rate comes with conditions. The buyer must not already own another home, must take up the property as their main residence within three years (five years for a new build or building land), and must keep it as their main residence for a continuous minimum of three years. Miss those conditions and the reduced rate does not apply. For every other case, a second home, a purely investment property, or a purchase by a company, the rate stays at 12.5%.

The counter-intuitive effect is on the notary bill as a whole. Because duties used to dwarf the other costs, halving and more of that tax for owner-occupiers reshuffles the total “frais de notaire”: the legally fixed honoraria and disbursements now weigh relatively more, while the tax slice shrinks. Source: Notaire.be.

Regional context matters, because these rates are set by each region. Flanders applies 2% on an own home since 1 January 2025, and Brussels applies 12.5% with an allowance (abattement) that exempts part of the price. Always check the regime of the region where the property sits.

At a glance