Division duty upon divorce: how much "miserietaks" do you pay on the house?

As long as you are both owners of the home, it is in undivided co-ownership. During a divorce, one of you often chooses to stay and buy out the other. That is called leaving undivided co-ownership. The notary draws up a deed of division for this, and on that deed the government levies a registration tax: the division duty.

The nickname miserietaks did not come about by chance. People often pay this tax at a painful moment: during a divorce, a relationship breakup, or an inheritance. The name captures that feeling well. Technically, it is simply called division duty, and it is one of the costs you should consider in advance if you are thinking of taking over the family home.

Division duty is different from the transfer tax you pay on a regular purchase. You are not buying a home from an outsider; you are redistributing a home that was already partly yours.

In Flanders, the general division duty is 2.5%. However, those who separate can benefit from a reduced rate of 1%. This favorable rate exists because the government recognizes that a divorce is already heavy enough.

According to the Flemish Tax Administration, the 1% rate applies when the division takes place between ex-spouses after or due to the divorce, or between ex-legal cohabitants. For legal cohabitants, two additional conditions apply. You must have lived together legally without interruption for at least one year on the day the legal cohabitation ended, and the division must take place within three years after the end of that cohabitation.

If your situation falls just outside this, for example because you lived together de facto without a declaration of legal cohabitation, you fall back on the general rate of 2.5%. The difference can add up significantly, so it is worth having your notary check your exact situation.

This is the pitfall that many people fall into. The division duty is not calculated on the part you are buying out, but on the full value of the home. Even if you already owned half, you still calculate the rate on one hundred percent of the value.

An example makes it clear. Suppose your home is worth 300,000 euros and you each own half. If you take over the home completely in Flanders at the favorable rate of 1%, you pay 1% on 300,000 euros, so 3,000 euros in division duty. At the general rate of 2.5%, that would be 7,500 euros. These amounts are for illustration only; your notary will calculate the exact amount based on the actual value and your situation.

In addition to the division duty, there are other costs, such as the notary's fees and deed costs. Keep that in mind when calculating whether you can afford the takeover.

Division duty is a regional tax. Where the property is located determines which rules apply, not where you live or where the notary's office is.

In Flanders, as mentioned, the general rate is 2.5% and 1% for divorce or the end of legal cohabitation.

In Brussels, the division duty is 1%.

In Wallonia, the rate was 1% for a long time. During 2026, the general rate will increase to 3% for most cases of leaving undivided co-ownership. Important: for divorces and the end of legal cohabitation, the reduced rate of 1% remains. Because this Walloon reform is recent and the exact effective date may vary, it is best to ask your notary for the current status if your home is in Wallonia.

Division duty is one piece of a larger puzzle. During a divorce, the valuation of the home, the settlement of the outstanding mortgage, any payment to your ex-partner, and the question of whether one of you can manage the loan alone at the bank also play a role.

Therefore, contact a notary early. They will not only calculate the division duty correctly but also check whether you meet the conditions for the favorable rate and which deadlines you must respect. If it concerns the fiscal or family side of the divorce, a lawyer or accountant is a logical addition.

Sometimes taking over turns out not to be financially feasible, or neither of you wants to stay in the home. Then selling comes into the picture. A smooth, correct sale can bring peace in a divorce situation because it allows you to draw a clear line and divide the proceeds transparently.