Tools / VAT check
6% VAT on renovation, rebuilding or a new build?
Choose the project, the age of the home and its use, and enter the amounts per line. You see whether the 6% VAT rate for renovation or for demolition and rebuilding applies, the VAT per line and in total, what you save against 21%, and what you have to do: the statement on the invoice or the declaration through MyMinfin.
Rules as of Every rule with its official source at the bottom of this page
Your result
6%
Your work is at 6% VAT. Enter the amounts and the check works out the VAT and your saving.
- 6%
6%6% Work by the contractorRenovation of a home older than 10 years. - 21%
21%21% Materials you buy yourselfOnly when the contractor supplies and invoices does 6% apply. - 21%
21%21% Gas or oil boiler (the specific part)The specific part on gas or oil, since 29 July 2025. - 6%
6%6% Heat pumpFrom 1 January 2026 to 31 December 2030 inclusive, also in a home younger than 10 years or in a new build.
What do you have to do?
- 01Nothing to request: since 1 July 2022 the statement is on the contractor's invoice.
- 02If a condition is not met, object in writing within 1 month. Otherwise you are liable for the VAT, interest and fine yourself.
Conditions that keep applying
- After the work the home is used more than 50% as a private dwelling.
- The contractor supplies the materials and invoices the end user directly.
- Landscaping, fencing, a swimming pool, a garden shed and a terrace at the back of the garden are at 21%.
Under the rules of the Belgian federal finance service (FOD Financiën) as of 18 October 2026. Your contractor applies the rate on the invoice; when in doubt, the FOD decides.
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How it works
01When do you pay 6% VAT on renovation?
Renovation gets 6% if the home is older than 10 years, counted from first occupation to the first invoice. After the work, the home is used more than 50% as a private dwelling, and the contractor supplies and invoices directly to the end user: owner, tenant or usufructuary. If that condition is met, 6% also covers the business part. Materials you buy yourself are always at 21%, as are landscaping, a swimming pool or a garden shed.
026% VAT on demolition and rebuilding
Since 1 July 2025 one permanent scheme applies across Belgium. A developer-owner who will live in the home pays 6% for a home up to 200 m² of habitable floor area, if it is their only own home; they live there for at least 5 years. For letting of at least 15 years through a social letting agency there is no size limit, for direct letting 200 m². New is the sale: a rebuilt home up to 175 m² can be sold at 6% to a buyer who will live in it. Beforehand you file a declaration through MyMinfin (form 111/1, 111/2, 111/3 or 111/5); filing late gives 6% only from the filing date.
036% VAT on a new build?
A new build is at 21%. There is one exception: from 1 January 2026 to 31 December 2030 inclusive, supplying and installing a heat pump is at 6%, also in a new build and in a home younger than 10 years, if the home is mainly private. A hybrid heat pump is excluded. If you demolish a home that stands on the plot now, the demolition and rebuilding scheme may apply. An extension counts as renovation as long as the new part is not larger than the part kept and at least 50% of the load-bearing structure stays.
04Heating: heat pump against boiler
Since 29 July 2025 the specific part of central heating on gas or oil (boiler, flue, tank, burners) is at 21% in a renovation. Pipes, radiators, underfloor heating and the thermostat stay at 6%. The invoice must show those parts separately; without the split, everything is at 21%. For a hybrid with one overall price, 35% at 21% and 65% at 6% is allowed.
05What do you have to do yourself?
For renovation nobody asks for a certificate any more: since 1 July 2022 a statement on the invoice replaces it. You accept the conditions unless you object in writing within 1 month, and if the statement is wrong, you pay the VAT, the interest and the fine yourself. For demolition and rebuilding you file the declaration through MyMinfin before the VAT becomes due.
Frequently asked questions
When am I entitled to 6% VAT on renovation?
When the home is older than 10 years at the first invoice, is used more than 50% as a private dwelling after the work, and the contractor supplies the materials and invoices you directly.
Does 6% VAT apply to demolition and rebuilding in 2026?
Yes. Since 1 July 2025 the scheme is permanent and applies across Belgium: own home up to 200 m², letting for 15 years, and sale of a rebuilt home up to 175 m². You file a declaration through MyMinfin beforehand.
Is there 6% VAT on a new build?
A new build is at 21%. Only the heat pump gets 6%, from 1 January 2026 to 31 December 2030 inclusive, not a hybrid. If you first demolish a home, the demolition and rebuilding scheme may apply.
Which VAT rate applies to a new gas boiler?
21% on the specific part (boiler, flue, burners) since 29 July 2025. Pipes, radiators and underfloor heating stay at 6% in a home older than 10 years, if the invoice shows them separately.
Read on
Sources
The figures and rules in this check come from these sources, checked on the date next to them.
- FOD Financien, Btw-tarief van toepassing op bepaalde soorten werken (PDF) (checked 14 August 2026)
- FOD Financien, Gewijzigde btw-tarieven voor verwarmingsinstallaties op fossiele brandstoffen (checked 18 October 2026)
- FOD Financien, Afbraak en wederopbouw: regeling vanaf 1 juli 2025 (checked 18 October 2026)
- Belgisch Staatsblad, Programmawet 18 juli 2025, art. 53 (rubriek XXXVII, par. 5 en 6) (checked 29 July 2025)
- FOD Financien, Verbouwen - btw-tarief (checked 18 October 2026)
- Belgisch Staatsblad, KB 18 december 2025 tot wijziging van KB nr. 20 (art. 1quater/1) (checked 18 October 2026)