On 1 January 2022, the sales tax for the purchase of a home, which must be your ‘own and only’ home, will be reduced from 6% to 3%. This rate will even drop to 1% (from 5%) in the case of reconstruction or extensive energy renovation.
In addition, the additional reduction (a kind of allowance) that applies to registration fees for the purchase of a ‘modest’ home (purchase price below 200,000 euros or 220,000 euros in the urban centres and the Flemish periphery around Brussels) remains in place but will be proportional to the reduced rate. For beneficiaries of the new 3% rate, the current reduction of 5,600 euros will be halved to 2,800 euros, while it will be reduced to 933 euros for those subject to a 1% rate.
These new rates will come into effect for all sales contracts concluded from 1 January 2022. The date of the deed of sale will be decisive.
Source : www.lesoir.be