Reduced VAT at 6% in 2025: which renovation works are affected?

Reduced VAT at 6% in 2025: which renovation works are affected?

Renovating your home in Belgium can represent a significant investment. Fortunately, the federal government is maintaining a reduced VAT rate of 6% in 2025 for certain types of renovation work carried out in older homes, provided that specific criteria are met. This tax measure is a considerable advantage for individuals looking to improve their comfort while managing their budget.

In this article, we explain in detail the conditions to benefit from the reduced rate, the works affected in 2025, and how Avenir Rénovations can assist you in taking advantage of it smoothly.

What is the 6% VAT for renovation?

The reduced VAT is a federal tax measure aimed at encouraging the renovation of old residential buildings. It allows for a reduction of the tax burden on labor and materials for work carried out by an approved company.

In 2025, this regime remains in effect, subject to compliance with specific conditions related to the building, the project owner, and the nature of the work.

What are the conditions to benefit from the 6% VAT in 2025?

1. The building must be at least 10 years old

  • The dwelling must be used as the primary residence (main or secondary residence).
  • The date of first occupation of the property must date back to at least 10 years at the start of the work.

2. The client must be a private individual

  • The measure does not apply to companies (except for exceptions in social housing).
  • Co-ownerships are eligible if the work benefits the common areas of private dwellings.

3. The work must be carried out by a registered company

  • Self-construction or the purchase of materials alone does not entitle one to the reduced VAT.
  • The service provider (such as Avenir Rénovations) must be approved and registered for VAT.

4. The building must remain used for habitation

  • Professional premises (offices, shops, workshops) are not affected, unless they are accessory and minor.

Note: The client must sign a VAT certificate confirming that the conditions are met before invoicing.

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What works are covered by the 6% rate in 2025?

Here is a non-exhaustive list of eligible works for the reduced rate in 2025:

Structural and insulation works

  • Thermal insulation of roofs, walls, and floors;
  • Facade renovation;
  • Roof repairs;
  • Moisture treatment.

Joinery and opening works

  • Replacement of frames and glazing;
  • Installation of exterior shutters;
  • Exterior doors and windows.

Interior fit-out works

  • Partitions, ceilings, interior stairs;
  • Floor covering (tiles, parquet, vinyl);
  • Painting and wall decoration (under conditions).

Heating, sanitary, and ventilation

  • Replacement or installation of boilers, heat pumps;
  • Mechanical ventilation systems;
  • Bringing sanitary installations up to standards.

Electrical works

  • Electrical compliance restoration;
  • Adding circuits, lighting, home automation.

Specific fit-outs

  • Accessible bathrooms;
  • Accessibility works (ramps, lifts).

Works excluded from the reduced rate

Some works do not benefit from the 6% VAT, even in renovation. In 2025, this concerns:

  • Routine maintenance (cleaning, repairs without lasting transformation);
  • Installation of household appliances;
  • Swimming pools, saunas, and jacuzzis;
  • Automated gates, fences, and gardening work;
  • Luxury or purely decorative works (e.g. artistic frescoes).

In case of doubt, it is essential to have quotes and invoices validated by a professional well-versed in tax legislation.

What savings does the 6% VAT represent?

Switching from 21% to 6% VAT allows you to reduce the final bill by nearly 15% on the relevant works. Here is a numerical example:

Type of work Cost excluding VAT VAT 21% VAT 6% Savings made

Bathroom renovation €18,000 €3,780 €1,080 €2,700
Roof insulation €12,000 €2,520 €720 €1,800
Window frame replacement €10,000 €2,100 €600 €1,500

Beware of inspections: common mistakes to avoid

The SPF Finances conducts regular checks on works benefiting from the reduced rate. In 2025, the digitalization of certificates facilitates cross-checking. It is therefore important to:

  • Keep a signed certificate for each intervention;
  • Not change the building's purpose within 5 years (risk of reassessment);
  • Not artificially segment invoices to evade the rules.

The role of Avenir Rénovations in applying the 6% VAT

Choosing Avenir Rénovations ensures compliance with VAT regulations:

  • Verification of your eligibility for the reduced rate;
  • Drafting and signing the necessary certificates;
  • Issuing compliant quotes and invoices;
  • Comprehensive management of the project, according to best practices.

Our teams are well-acquainted with the nuances of the tax regime and ensure you do not miss any benefits. Whether you are in Wallonia, Brussels, or Flanders, we tailor our support to local specifics.

Frequently Asked Questions

Can one benefit from the 6% VAT for an apartment building?

Yes, if the works concern private areas or common areas intended for habitation (stairs, roofs, entrance halls).

Is a recently purchased property eligible?

Yes, provided it has been occupied for the first time more than 10 years ago, even if it has changed owners.

Can I combine reduced VAT and regional grants?

Absolutely. These schemes are cumulative, maximizing savings on your renovation.

Conclusion

In 2025, the 6% VAT remains a major tax opportunity for Belgian individuals wishing to renovate an old property. It is essential to understand the eligibility conditions and properly manage the administrative procedures.

With Avenir Rénovations, you benefit from professional support to fully take advantage of this favorable rate, without any unpleasant surprises. From verifying your rights to carrying out the work, your dedicated Project Manager secures every step of your project.

Do you want to know if your work is eligible for the 6% VAT?
Request your personalized quote now. Our experts guide you through your tax and technical procedures, with complete ease.