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Movables

Gift tax on movables is calculated at the flat rate of 3.3% for donations between (grand)- parents and (grand)children, spouses and registered partners, 5.5% between brothers and sisters and uncles or aunts and nephews or nieces and 7.7% 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

60%

+   €8 125

€75 000   

-    €175 000

80%

+  €38 125

over €175 000

80%

+ €118 125

Donations to charity

Donations to non-profit associations and foundations (in Belgium or in the European Economic Area) are taxed at a flat rate of 7%.