How Much Inheritance Tax Does a Spouse Pay in Belgium?

How much inheritance tax a spouse pays depends on the region, the estate value and the matrimonial regime. In Flanders, spouses often pay 3% from 50,000 euros (after a 50,000 euro exemption), while in Brussels and Wallonia rates are progressive and can reach 30%. Inheritance tax can weigh heavily on estates, but spouses benefit from favourable rates. This article provides an overview by region, explains how the tax is calculated and offers optimisation tips for 2026.

Rates by region for spouses

Flanders (since 2022):

Exemption: 50,000 euros.
3% on the portion above 50,000 euros up to 250,000 euros.
Progressively higher above 250,000 euros (max. 27% for children, but lower for a spouse).

Brussels: regional progressive rates:

3-30% progressively, with exemptions of 15,000-50,000 euros.

Wallonia: 3-30%, with applicable exemptions.

Sample calculation for Flanders (estate of 300,000 euros):

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Tax-free: the first 50,000 euros.
3% on 250,000 euros = 7,500 euros.

Calculation steps

Determine the net estate (minus debts).
Deduct the applicable exemption.
Apply the tax rate per bracket.

The marriage contract (legal regime) affects how the estate is divided.

Tips to minimise the tax burden

Gifts made during one's lifetime.
Marriage contract arrangements.
Testament and estate planning.

To understand the impact of an inheritance on your property's value, request a free valuation.

Frequently asked questions

How much inheritance tax does a spouse pay in Flanders?

In Flanders, spouses benefit from a 50,000 euro exemption. Above that, a rate of 3% applies on the portion up to 250,000 euros, with progressively higher rates above that threshold.

What is the inheritance tax rate for spouses in Brussels and Wallonia?

Both Brussels and Wallonia use progressive rates ranging from 3% to 30%, with exemptions between 15,000 and 50,000 euros depending on the region.

How is inheritance tax calculated in Belgium?

You start by determining the net estate after debts, then deduct the applicable exemption, and finally apply the tax rate per bracket. The marriage contract also affects how the estate is divided.

What is a practical example of inheritance tax in Flanders?

For an estate of 300,000 euros, the first 50,000 euros is tax-free. The remaining 250,000 euros is taxed at 3%, resulting in a tax bill of 7,500 euros.

What are some ways to reduce the inheritance tax burden?

Common options include making gifts during your lifetime, arranging your marriage contract strategically, and working with a notary on a testament and estate planning.