6% VAT on renovation in Belgium: homes over 10 years and heat pumps

6% VAT on renovation works is one of the most valuable advantages for homeowners in Belgium: on a €30,000 job excluding VAT, the difference with the standard 21% rate comes to €4,500. Unlike regional grants, this rule is federal: it applies in exactly the same way in Brussels, Wallonia and Flanders.

You still have to meet the conditions. The age of the home, how it is used, how the works are invoiced and the nature of the works all count. Several rules have also changed recently: gas and oil boilers went back to 21% in 2025, the reduced rate was reintroduced for heat pumps in newer homes in 2026, and a new permanent scheme now covers demolition and reconstruction.

Here are the rules in force in 2026, explained simply.

The basic conditions for the 6% rate

According to the FPS Finance (page in French and Dutch), the reduced rate applies to renovation works on immovable property when these conditions are all met:

1. The home is more than 10 years old: the period runs from the date the home was first occupied to the date of the first invoice for the works.
2. It is used as a private dwelling for more than 50% after the works, and the works concern at least partly that private part.
3. The works are supplied and invoiced directly to the person who uses the property as a home: owner-occupier, tenant, usufructuary, or a landlord who lets the property as a private dwelling.
4. The works are carried out by a VAT-registered contractor, who supplies the materials themselves.

The reduced rate covers both labour and materials, provided the contractor supplies and fits them. If you buy the materials yourself from a DIY shop, they remain taxed at 21%.

Certificate or invoice wording?

For a long time, the customer had to sign a certificate handed to the contractor. Since July 2022, that document has been replaced by a statement on the invoice: the contractor must set out the elements that justify the 6% rate and state that the customer has one month to dispute them if they believe a condition is not met.

In practice, read your invoice carefully when you receive it. If the home is less than 10 years old or is mainly used for business, say so: in the event of an inspection, the customer can be held jointly liable for the unpaid VAT.

Which works qualify?

Most works to renovate, convert, extend or maintain a home more than 10 years old can qualify for the reduced rate:

• roofing and roof insulation (see our article on roof renovation cost per m²);
• wall insulation, including external wall insulation;
• window replacement;
• non-fossil heating systems, electrics, plumbing, ventilation;
• painting, tiling and floor coverings fitted by the contractor.

The following are, among others, excluded from the reduced rate:

• professional services (architect, surveyor, energy auditor or EPC assessor);
• cleaning the home;
• demolition alone, without subsequent renovation or reconstruction;
• certain items considered unrelated to the dwelling (for example swimming pools, saunas, garden landscaping);
• since 2025, items specific to fossil-fuel heating.

Gas and oil boilers: back to 21%

To encourage the energy transition, the federal government removed the reduced rate for fossil-fuel heating installations. Since 29 July 2025 for renovation works, items specific to these installations are taxed at 21%: gas or oil boilers, fuel supply pipes, tanks, flues and integrated controls.

"Non-specific" items, which can also be used with non-fossil heating, stay at 6%: hydraulic pipework, radiators, underfloor heating, thermostats, expansion vessels. Servicing and repairing an existing installation are not affected by the increase. Transitional measures existed for contracts signed before the change came into force; the FPS Finance sets out the conditions.

Flemish homeowners should also note that, alongside this federal VAT change, Flanders restricts the installation of new oil boilers in new builds and major energy renovations. If your boiler is at the end of its life, a heat pump is increasingly the logical replacement.

Solar panels and heat pumps: the special case

This is where the difference between homes older and newer than 10 years becomes decisive.

Heat pumps. In a home over 10 years old, installing a heat pump falls under the standard 6% renovation regime. For homes under 10 years old, including new builds, the reduced rate has been reintroduced from 1 January 2026 to 31 December 2030 for the supply and installation of certain heat pumps for space heating and hot water (circular 2026/C/19). In 2025 these newer homes paid 21%. Hybrid heat pumps are excluded from this specific measure. For the prices of the different models, see our article on heat pump prices in Belgium.

Solar panels. In a home over 10 years old, solar panels fitted by a registered contractor are invoiced at 6%. The temporary reduced rate that applied to newer homes has ended: in a home under 10 years old, the rate is 21%.

Batteries and EV chargers. How these items are treated depends on how they are installed and on the age of the home. Ask your installer to justify the rate applied in the quote and, if in doubt, check with the FPS Finance.

Demolition and reconstruction: a permanent scheme since July 2025

Demolishing a house to build a new one can also qualify for 6%, under a scheme that became permanent and applicable throughout Belgium on 1 July 2025. For an individual rebuilding for themselves, the main conditions are:

• the new home is their only and own dwelling;
• the living area does not exceed 200 m²;
• they register their address there and meet these conditions for five years;
• a prior declaration is filed with the FPS Finance, in principle via MyMinfin, before the VAT becomes due.

Other strands exist for social housing, long-term private letting and buying a home rebuilt by a developer. The forms and detailed conditions are on the FPS Finance website.

6% VAT and regional support: how they combine

Because the VAT rate is federal, it combines with whatever your region offers:

• Flanders: Mijn VerbouwPremie remains open in 2026, but since 1 March 2026 the two highest income categories only receive a grant for heat pumps and heat pump water heaters, capped at a percentage of the invoice excluding VAT. Lower-income owner-occupiers can still claim it for insulation, roofing and windows. See our guide to Mijn VerbouwPremie in Flanders;
• Wallonia: the Prime Habitation runs until 30 September 2026, before a switch to loans;
• Brussels: Renolution grants are suspended, but the ECORENO loan is available again in 2026.

Our tips for keeping the reduced rate

• Check the date your home was first occupied before asking for quotes.
• Have the contractor supply the materials rather than buying them yourself.
• Check every invoice: the rate applied, the required statements, and any items at 21% shown separately.
• Combine support wisely: 6% VAT comes on top of regional support. Our energy grants page gives an overview of what exists in Brussels, Wallonia and Flanders.

When they call you back within 24 working hours, a RhinoEnergy adviser checks the VAT rate and the grants that apply to your project with you, then puts you in touch with up to 3 certified installers. Free and without obligation.

Frequently asked questions

When do renovation works qualify for 6% VAT?

When the home has been occupied for more than 10 years, is mainly used as a private dwelling and the works are supplied and invoiced directly to the occupant or owner by a registered contractor. Materials you buy yourself remain at 21%.

Do I still need to sign a certificate for 6% VAT?

No. Since July 2022, the certificate has been replaced by a statement on the invoice. The contractor justifies the reduced rate there, and you have one month to dispute it if a condition is not met.

Are solar panels at 6% VAT in 2026?

Yes in a home more than 10 years old, when the installation is carried out and invoiced by a registered contractor. In a home under 10 years old, the standard 21% rate applies.

Is a heat pump in a new-build house at 6% VAT?

Yes, from 1 January 2026 until 31 December 2030, for certain heat pumps for space heating and hot water, subject to conditions. In a home more than 10 years old, the 6% rate already applies under the renovation rules.

Is replacing a gas boiler still at 6% VAT?

Not for the items specific to the fossil-fuel installation (boiler, tank, flue), which have been taxed at 21% since July 2025. Radiators, pipework and thermostats can stay at 6% if the renovation conditions are met.