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Movables

Gift tax on movables is calculated at the flat rate of 3% for donations between (grand)parents and (grand)children, spouses and registered partners and 7% for donations to anyone else.

Real Property

Gift tax on real property is calculated on the value of the donation

1 Direct line, spouses, registered partners

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

3%

 

€12 500   

-    €25 000

4%

+   €375

€25 000   

-    €50 000

5%

+   €875

€50 000   

-    €100 000

7%

+  €2 125

€100 000   

-    €150 000

10%

+  €5 625

€150 000   

-    €200 000

14%

+ €10 625

€200 000   

-    €250 000

18%

+ €17 625

€250 000   

-    €500 000

24%

+ €26 625

over €500 000

30%

+ €86 625

2 Between brothers and sisters

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

20%

 

€12 500   

-    €25 000

25%

+   €2 500

 €25 000   

-    €75 000

35%

+   €5 625

€75 000   

-    €175 000

50%

+  €23 125

over €175 000

65%

+  €73 125

3. Between uncles/aunts and nephews/nieces

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

25%

 

€12 500   

-    €25 000

30%

+   €3 125

€25 000   

-    €75 000

40%

+   €6 875

€75 000   

-    €175 000

55%

+  €26 875

over €175 000

70%

+  €81 875

4 Between other persons

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

30%

 

€12 500   

-    €25 000

35%

+   €3 750

€25 000   

-    €75 000

50%

+   €8 125

€75 000   

-    €175 000

65%

+  €33 125

over €175 000

80%

+  €98 125

Donations to Charities

Donations to non-profit associations and foun­dations (in Belgium or in the European Economic Area) are liable to gift tax at the fixed rate of 7%.