How Much Inheritance Tax Does a Child Pay in Belgium?

The Short Answer

When you receive an inheritance from your parents, you pay inheritance tax. This depends STRONGLY on your region.

In 2025:

• Flanders: 3% (LOWEST)
• Brussels: 3-9% (intermediate)
• Wallonia: 5-15% (HIGHEST)

BUT: Children benefit from large exemptions (€61,500-€125,000 depending on the region), so many children pay nothing at all!

This guide explains all inheritance tax rates, how to use your exemptions, and how to reduce your tax bill smartly.

1. Inheritance Tax for Children - The Basic Rules

What Is Inheritance Tax?

Inheritance tax is a tax on the estate you receive. It is a one-off tax (not annual).

Who pays it?

• The heirs (you) pay it, not the estate itself
• The notary deducts it from what you inherit

How Does It Work?

• You inherit €100,000
• Inheritance tax is €3,000
• You receive: €97,000

Important: Inheritance tax is calculated per child, per category of assets. Immovable property (houses, land) is taxed separately from movable assets (savings, investments). Each child's share of a property is assessed individually.

2. Inheritance Tax Rates by Region (2025)

This is CRUCIAL - the differences between regions are enormous.

Flanders: 3% (LOWEST)

Rate: 3% for children (everywhere in Flanders)

Exemption: €61,500 per child

Example:

• You inherit: €100,000
• Exemption: -€61,500
• Taxable amount: €38,500
• Tax (3%): €1,155
• You receive net: €98,845

This Is Very Favourable!

Flanders from 2026: New Brackets for Houses

Flanders is introducing a reformed inheritance tax structure from 2026 specifically for immovable property (houses, land). The new rules replace the flat 3% rate with progressive brackets and raise the base exemption for children to €50,000.

Rate structure for children inheriting a house in Flanders (2026):

These brackets apply per child and per category of assets. Under the previous rules, 3% applied from the first euro; the reform shifts this to higher brackets and introduces a €50,000 exemption for children on immovable property.

Example (2026 rules, house worth €300,000, 2 children):

• Each child's share: €150,000
• First €50,000: 0% = €0
• Next €100,000 (up to €150,000): 3% = €3,000
• Tax per child: €3,000

Brussels: 3-9% (INTERMEDIATE)

Rate: Progressive (3% to 9%, depending on the amount)

Exemption: €61,500 per child

Scale:

• Up to €25,000: 3%
• €25,000-€50,000: 4%
• €50,000-€100,000: 5%
• Above €100,000: 6-9%

Example:

• You inherit: €100,000
• Exemption: -€61,500
• Taxable amount: €38,500
• Tax (average ~5%): €1,925
• You receive net: €98,075

This Is Moderate.

Wallonia: 5-15% (HIGHEST)

Rate: Progressive (5% to 15%, depending on the amount and province)

Exemption: €61,500 to €125,000 (depending on the province in Wallonia)

3. How Is a Child's Inherited Share of a House Calculated?

Step 1: Determine the Market Value of the Property

Inheritance tax is based on the market value at the date of death, not the original purchase price.

Example: estimated market value of the house: €300,000.

Step 2: Determine Each Child's Inherited Share

• 1 child: inherits 100% of the house → immovable share: €300,000
• 2 children: each 50% → share per child: €150,000
• 3 children: each 1/3 → share per child: €100,000

Inheritance tax is then calculated per child on their individual share of the immovable estate, using the applicable regional brackets.