The different parts of a farmhouse holding help determine its transfer duty. In Flanders, the conditional reduced rate for an only and own home is currently 2%. An increase to 3% from 2027 has been announced but remains subject to final legislation.
For sale agreements concluded from 1 January 2026, the purchase must be made solely by natural persons and involve full ownership. The buyer must register at the address within three years and remain registered there continuously for at least one year. Before an offer, ask the notary to check the home, buyers and any agricultural use.
A garden, garage or other appurtenance may qualify alongside a home under conditions when purchased at the same time. Do not assume that a separate meadow, barn or business area does. Have the notary compare cadastral plots, actual use and the wording of the deed. A clear breakdown prevents one percentage being incorrectly applied to the whole holding.
The Flemish government intends to raise the reduced home rate to 3% from 1 January 2027. In a provisional position published on 1 October 2026, VLABEL treats the date of the sale agreement as decisive for the transition, subject to the final decree. Under that position, an agreement before 2027 could still qualify for 2% if all conditions are met. Cross options are treated differently. Ask the notary to confirm the timing, evidence and deed wording.
Prepare the plot list, current use of each building, proposed sale agreement and buyer information. They let the notary assess the applicable rates and transition.
About this advice. General information as at 25 October 2026. The announced measure may change, and the outcome depends on the specific purchase. Seek notarial advice before committing.
Official sources: Flemish reduced rate for an only and own home; VLABEL provisional position 26021.
About this advice · These articles provide general information as at their stated editorial dates. Rules and rates can change. Ask the competent authority and, where appropriate, your notary, architect or specialist to confirm the position for your property or purchase.
