Within Belgium, the inheritance tax rates vary from one region to another.

The applicable rate is the rate of the region where the deceased was living at the time of his death. If he moved within the last five years, it is the region where he lived longest in the last five years.

There are different inheritance tax rates depending on the family ties between the deceased and the beneficiary.

The inheritance tax is calculated, for each heir separately, on his share of the estate, according to the following rates.