Walloon inheritance tax is progressive and depends on the relationship. In the direct line it runs from 3% up to 30% above 500,000 euros; for unrelated heirs it reaches 80% (Notaire.be, 2026). The surviving spouse or legal cohabitant is exempt on their share of the family home.
Inheritance tax in Belgium is a regional matter, and the property’s location, not the heir’s, sets the rules. For a house in Wallonia the Walloon brackets apply, and they differ sharply from those in Brussels or Flanders. The tax is progressive: each slice of the inherited value is taxed at its own rate, so the headline top rate is only paid on the portion above the final threshold, not on the whole estate.
In the direct line (children, and treated alongside them the spouse and legal cohabitant) the rate climbs from 3% on the first 12,500 euros, through 24% on the slice between 250,000 and 500,000 euros, to 30% above 500,000 euros (Notaire.be, 2026). Outside the direct line the numbers rise steeply: brothers and sisters pay from 20% up to 65%, uncles, aunts, nephews and nieces from 25% up to 70%, and any other person from 30% up to 80% (Notaire.be, 2026). This is why a well-planned lifetime gift often costs far less than leaving property to a distant relative or a friend.
One relief stands out. The surviving spouse or legal cohabitant benefits from a full exemption of inheritance duty on the share they inherit in the family home (Notaire.be, 2026). It protects the partner from being taxed out of the home they already lived in. Note the wording: it covers the family home and the spouse or legal cohabitant, not unmarried de facto partners, who receive no such shelter.
A change is on the horizon that heirs should factor into any long-term plan. Wallonia has legislated a significant reduction of inheritance and gift duties, cutting the direct-line top rate from 30% to 15%, with effect from 1 January 2028 (wallonie.be, 2025). For deaths before that date, the current brackets above remain the ones that apply. Because the tax must be declared and paid within the Walloon filing period after the death, and before the property is sold, heirs should value the asset accurately from the start.
At a glance
| Relationship | Lowest slice | Top rate | Threshold for top rate |
|---|---|---|---|
| Direct line (child, spouse, legal cohabitant) | 3% | 30% | above 500,000 euros |
| Brothers and sisters | 20% | 65% | above 175,000 euros |
| Uncles, aunts, nephews, nieces | 25% | 70% | above 175,000 euros |
| Any other person | 30% | 80% | above 75,000 euros |
| Family home, surviving spouse or legal cohabitant | Full exemption on that share | (Notaire.be, 2026) |