The Flemish Government has announced that registration duties for property purchases will increase from 2% to 3% starting January 1, 2027. This change was communicated in the September statement.
According to the Flemish Tax Service, the following regulation applies for determining the applicable rate:
- A purchase for which a private sales agreement ('compromis') is concluded no later than December 31, 2026, will still qualify for the current rate of 2% if the authentic deed is passed after this date.
- A purchase involving a purchase-sale promise will only qualify for the current rate of 2% if the authentic deed is passed within the current year.
- A purchase for which a private sales agreement ('compromis') is concluded no later than December 31, 2026, will still qualify for the current rate of 2% if the authentic deed is passed after this date.
- A purchase involving a purchase-sale promise will only qualify for the current rate of 2% if the authentic deed is passed within the current year.
Due to this announced increase in registration duties, the Flemish Housing Fund will prioritize the processing of applications for financing purchase transactions (including works) that were made with a purchase-sale promise.
The Flemish Housing Fund cannot guarantee that all pending loan applications can be processed by authentic deed before January 1, 2027. If you plan to purchase a property in 2026 and wish to benefit from the 2% registration duty rate, it is advisable to work with a private sales agreement.
