Country tax profile · 2026
Belgium inheritance tax
How Belgium taxes inheritance
Inheritance tax is REGIONAL (Flanders, Wallonia, Brussels), rates rise with amount and remoteness of relationship. Direct line (spouse/children): progressive up to 27% (Flanders) / 30% (Brussels & Wallonia).
Compiled by MyNomadWorld for Belgium and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Belgium compares
141 of 197 countries we track have no inheritance or estate tax. Belgium is not one of them.
Who is a tax resident of Belgium?
Domicile or seat of wealth in Belgium; registration in the National Register creates a rebuttable presumption of residence. No fixed day count.
Related Belgium taxes
Moving to Belgium?
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What is the inheritance tax rate in Belgium?
Inheritance tax is REGIONAL (Flanders, Wallonia, Brussels), rates rise with amount and remoteness of relationship. Direct line (spouse/children): progressive up to 27% (Flanders) / 30% (Brussels & Wallonia).