Cluster info · Pricing & tax

New-build notary fees: how much and why in Belgium

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By Edouard Hennin, Provisional reception expert Published on 27 May 2026 Updated on 27 May 2026 6 min read

New-build notary fees in Belgium are, contrary to a widespread misconception, lower than in older property but calculated differently. The distinction lies in the tax regime: the sale of a new-build dwelling is generally subject to 21% VAT, which exempts from the 12% to 12.5% registration duty on the built portion. Remain the notary’s fees, authentic deed duties (€1 symbolic or low), disbursements (search fees, transcription, mortgage) and VAT on fees. This guide details the notary fee calculation item by item, provides the 2026 ranges and clarifies the optimisation levers.

Breakdown of notary fees in new builds

Four components structure the notary fees and ancillary fees of an authentic deed in new-build construction:

Notary fees: degressive national scale fixed by royal decree. For a property at €350,000, the fee comes to approximately €3,400 excl. VAT, or €4,114 incl. VAT.
Deed duties and taxes: writing duty of €50 + rolling duty. The new build VAT 6 21 applies to the price of the dwelling (21% in classic construction, 6% in demolition-reconstruction), paid to the builder, not the notary.
Mortgage transcription fees: if mortgage credit, around €230 + inscription duties 0.30% of the borrowed amount + 1% registration.
Disbursements and searches (cadastre, urbanism, mortgages, civil status): €800 to €1,400.

For the land share (often purchased separately), the regional registration duties apply: 12.5% in Brussels, 12% in Wallonia (with a €40,000 own-and-sole-dwelling allowance), 12% in Flanders.

2026 ranges by price segment

Based on cases handled by the firm, total notary fees in new-build construction (excluding 21% VAT on the built portion and excluding land duties) work out as follows in 2026:

New dwelling €250,000: €5,800 to €7,200 in notary fees
New dwelling €350,000: €7,200 to €9,000
New dwelling €450,000: €9,000 to €11,200
New dwelling €600,000: €11,800 to €14,500

These ranges include fees + disbursements + deed and transcription duties, but exclude the 21% VAT that remains to be paid to the seller (builder or developer) and registration duties on the land in case of construction on separately-purchased land. The notaire.be portal provides an official simulator to refine the calculation according to your profile and region.

Case study: VEFA new apartment in Brussels

2024 case: VEFA new apartment 95 m² in Schaerbeek, price €385,000 incl. VAT (including 21% VAT to the developer), land share 25% of the price.

Built share (at 21% VAT, already included): €288,750 (75%)
Land share (at 12.5% registration duties): €96,250 (25%)
Registration duties land share: €12,031
Notary fees (scale on global price): €3,850 excl. VAT + 21% VAT = €4,658
Disbursements, searches: €1,050
Writing duty and administrative fees: €230
Mortgage inscription (credit €300,000): €1,220

Total “notary fees” in the broad sense: €19,189, or 4.98% of purchase price — significantly lower than the ~12-14% of an equivalent purchase in older property. It is one of new-build’s strong arguments in Belgium.

Optimisation levers to know

Several levers help reduce the total notarial bill, on condition of anticipation:

“Own and sole dwelling” allowance: in Wallonia, €40,000 allowance on the taxable base of registration duties (saving ~€4,800) for eligible first-time buyers.
Demolition-reconstruction at 6% VAT: valid until end-2026 under conditions (own occupancy 5 years, surface ≤ 200 m²). Potential saving: 15% of the excl. VAT price, or €50,000 to €80,000.
Choice of notary: the scale is national but disbursements vary depending on requested searches. A notary who does not add “off-scale” services costs less.
Sharing of basic deed fees in VEFA new-build: the developer’s notary invoices the deed, but you can always choose your own notary at no extra cost (fees are pooled).
Global deed vs separate deeds: land + construction settled in two deeds may, depending on the case, optimise registration duties.

Pitfalls to avoid

Calculating fees on the VAT-incl. price when registration duties on land are calculated on the land share excl. VAT.
Forgetting the land share in a VEFA purchase: 20 to 30% of the price is actually land subject to registration duties, not VAT.
Believing the developer’s notary defends the buyer: they are neutral by deontology, but do not audit the contract. You must have your own notary.
Ignoring the mortgage inscription: a credit adds about €1,200 to €2,500 in fees depending on borrowed amount.
Underestimating disbursements: €800 to €1,400 by default, to ask in detail from your notary to avoid surprises.

Going further

The “notary fees” item is rarely negotiable strictly speaking, but its tax optimisation (allowance, demolition-reconstruction, purchase structuring) can vary the bill by €5,000 to €30,000 depending on the case. A personalised analysis by an expert before signing therefore remains profitable, particularly for first-time buyers.

See also new house price, construction mortgage loan and the new-build purchase pillar for the complete journey. To verify your file before going to the notary, request a free quote or consult our Breyne Law support.

Common questions

What are the main 2026 reference points for new-build notary fees in Belgium?

Ranges and conditions vary depending on region, standing and exact project nature. The orders of magnitude indicated in this guide are a compass but do not replace personalised analysis.

Should I call on an expert to validate my file?

For structuring projects, an external eye is often profitable: it avoids contractual and technical blind spots. Our construction audit can intervene before signing.