The core cities in Flanders are:
Aalst, Antwerp, Boom, Bruges, Dendermonde, Genk, Ghent, Hasselt, Kortrijk, Leuven, Mechelen, Ostend, Roeselare, Sint-Niklaas, Turnhout and Vilvoorde

. The municipalities in the Flemish periphery are:
– all municipalities of the Halle-Vilvoorde district: Affligem, Asse, Beersel, Bever, Dilbeek, Drogenbos, Galmaarden, Gooik, Grimbergen, Halle, Herne, Hoeilaart, Kampenhout, Kapelle-op-den-Bos, Kraainem, Lennik, Liedekerke, Linkebeek, Londerzeel, Machelen, Meise, Merchtem, Opwijk, Overijse, Pepingen, Roosdaal, Sint-Genesius-Rode, Sint-Pieters-Leeuw, Steenokkerzeel, Ternat, Vilvoorde, Wemmel, Wezembeek-Oppem, Zaventem, Zemst;
– all municipalities of the arrondissement Leuven: Bertem, Huldenberg, Kortenberg and Tervuren

. The list is exhaustive. Houses located in a borough of one of the core cities or one of the municipalities in the Flemish periphery count.

Conditions for the abattement:

The price (plus charges) or sale value of the property must not exceed €600,000. The property must be located in one of the 19 municipalities of the Brussels Capital Region. The buyers must be natural persons (not valid for companies, ASBL, etc.). It must be a property “used or intended for use as residential property”. This measure does not apply to building land. The purchase must concern a whole unit in full ownership. This means that the measure does not apply to the purchase of part of a property or the acquisition of usufruct or bare ownership. It must be a pure purchase (and therefore not an exchange of immovable property or an undivided acquisition, but rather a cash consideration). No buyer may, on the date of the contract, own in full ownership another immovable property, which is partly or wholly intended for habitation. Where there are several purchasers, they may, in addition, jointly, on the aforementioned date, not be full owners of any other property wholly or partly intended for residential purposes. The property shall be intended as a principal residence by the buyers within two years from the date of registration of the purchase and at the latest within two years from the deadline for the regular offer for registration. This period is extended by one year (three instead of two years) for flats under construction or on plan. The deadline remains two years for all other purchases, even if the purchase is a new house (completed) or a new flat (completed) subject to the VAT system. Buyers must establish their principal residence in the property purchased for a continuous period of five years. This five-year period starts from the date on which the principal residence is established in the property for which the reduction was obtained. None of the purchasers may, for the relevant assessment year starting in the year of registration of the purchase*, benefit from a regional tax reduction (= e.g. housing bonus) for the purchase of another property (regardless of whether this property is located in the Brussels, Walloon or Flemish Region) EXCEPT if the purchaser or purchasers renounce this regional tax reduction for the relevant assessment year. However, any reduction under the Walloon housing voucher may be applicable for the assessment year in question. A cumulation of the abatement with another tax reduction is therefore not possible, except as far as the Walloon housing voucher is concerned.

List of communes located in an area of real estate pressure: Arlon, Attert, Aubel, Beauvechain, Braine-l’Alleud, Braine-le-Château, Chastre, Chaumont-Gistoux, Court-Saint-Etienne, Eghezée, Enghien, Fernelmont, Genappe, Gesves, Grez-Doiceau, Incourt, Ittre, Jalhay, Jodoigne, La Bruyère, La Hulpe, Lasne, Messancy, Mont-Saint-Guibert, Nandrin, Neupré, Nivelles, Ottignies-Louvain-la-Neuve, Perwez, Profondeville, Ramillies, Rixensart, Silly, Verlaine, Villers-la-Ville, Walhain, Waterloo, Wavre.

When you buy social housing (house or flat) in the Walloon Region from a legal entity governed by public law, the registration duty is reduced to 0%. In practice, this means that you pay the general fixed fee of 50 euros. CONDITIONS You must be a natural person eligible for the purchase premium as referred to in the Walloon Housing Code. Please note that if the premium is withdrawn, you must pay the difference between the general fixed fee paid and the ordinary registration fee of 12.5%. It must concern the purchase of social housing (house or flat) from a public-law institution (social housing company, inter-communal, municipality, CPAS, etc.).