Registration duties: worth knowing
What are registration taxes?
Registration taxes are a tax that the government levies if you register a document and a register or database has to be updated as a result. The best known, of course, are the land registry taxes charged by the government when buying a house.
On which documents do you pay registration taxes?
For example, you pay registration tax on:
- deeds relating to Belgian real estate
- notarial deeds such as wills and donations
- lease contracts
- the deeds and official reports of bailiffs
- the decisions and judgments of the Belgian courts and tribunals
What do registration taxes amount to?
The so-called proportional registration taxes are calculated on the basis of a fixed percentage. This applies to:
- the sale of real estate (‘stamp duty’ of 12.5% on the value of the property)
- the letting of immovable property (0.2% of the rent and charges), unless the property is rented for housing. In that case there are no fees.
- a mortgage registration on a Belgian property (1%)
- the public sale of tangible movable property, such as a car (5% on the price and the charges)
- a donation of securities (3%) and real estate. The rate for real estate depends on who is the recipient of the donation.
Specific fixed registration taxes are set at a fixed amount, which depends on the situation. A name change or a deed of protest are such examples.
And finally, for documents that are not enshrined in law, a fixed amount of 50 euros is charged. These include a marriage contract or a will. This is the general fixed registration tax.