Notary fees for purchasing a rental property in Belgium
How much are notary fees for buying a rental property in Belgium? Registration duties, fees, miscellaneous costs by Region.
The components of notary fees
“Notary fees” is a common but misleading term. The total actually comprises several elements:
| Component | Share | Purpose |
|---|---|---|
| Registration duties | 80-85% | Tax to the region |
| Notary fees | 5-10% | Notary’s remuneration (regulated scale) |
| Administrative costs | 3-5% | Searches, certificates, filings |
| Mortgage fees | 2-5% | If mortgage loan (additional deed) |
The registration duties are by far the largest component. Their rate depends on the region and the nature of the purchase.
Costs by region
Registration duties
| Region | Standard rate | Reduced rate | Condition for reduction |
|---|---|---|---|
| Brussels | 12.5% | 12.5% with abatement | Primary residence (up to 200,000 EUR abatement) |
| Wallonia | 12.5% | 12.5% with abatement | Primary residence (up to 40,000 EUR abatement) |
| Flanders | 12% | 3% | Primary residence (single property) |
Total cost for a 250,000 EUR investment property
| Region | Registration duties | Notary + misc. | Total | % of price |
|---|---|---|---|---|
| Brussels | 31,250 EUR | 5,000 EUR | ~36,250 EUR | ~14.5% |
| Wallonia | 31,250 EUR | 5,000 EUR | ~36,250 EUR | ~14.5% |
| Flanders | 30,000 EUR | 5,000 EUR | ~35,000 EUR | ~14% |
For an investment property (not primary residence), the reduced rates are generally not available.
Investment property specifics
No reduced rate for a second property
The reduced rates (3% in Flanders, abatement in Brussels and Wallonia) apply only to the sole and primary residence. An investment property is always taxed at the full rate.
Impact on profitability
Notary fees must be factored into the profitability calculation. On a 250,000 EUR purchase, approximately 36,000 EUR in notary fees means your actual investment is 286,000 EUR. The gross rental yield must be calculated on this total.
Are notary fees deductible?
No. Acquisition costs (registration duties, notary fees, deed costs) are not deductible from rental income, either as an individual or in a company. However, they are taken into account for calculating the capital gain in case of resale (25% flat rate).
Simulation
Example: apartment in Brussels at 300,000 EUR (investment property)
| Item | Amount |
|---|---|
| Purchase price | 300,000 EUR |
| Registration duties (12.5%) | 37,500 EUR |
| Notary fees | ~3,500 EUR |
| Administrative costs | ~1,500 EUR |
| Mortgage deed (if applicable) | ~3,000 EUR |
| Total | ~345,500 EUR |
The 45,500 EUR in fees represent 15.2% of the purchase price. This amount must be factored into your investment plan.
For managing your investment, a rental management software centralises documents. To create a lease, use our online generator. For complete rental taxation, consult our guide.
Frequently asked questions
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Total costs (registration duties + notary fees + miscellaneous) represent 14 to 16% of the purchase price in Wallonia and Brussels, and 5 to 7% in Flanders (thanks to reduced 3% registration duties). This is a significant cost to factor into the profitability calculation.
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In Flanders, yes. The reduced 3% rate applies only to the sole dwelling (primary residence). An investment property (second property, rental) is taxed at 12%. In Brussels and Wallonia, the rate is 12.5% in all cases (with a possible abatement for primary residence).
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No. Acquisition costs (registration duties, notary fees, deed costs) are not deductible from rental income, either personally or via a company. However, they are taken into account for calculating the capital gain upon resale (25% flat rate).