Eligibility conditions for the 6% rate

The reduced 6% VAT rate applies to renovation works on a private dwelling whose first occupation dates back more than 10 years. This period was increased from 10 to 15 years for certain categories, but the 10-year rule remains in force for most works until 2026.

The property must be used for private housing, whether by the owner or by a tenant. The works must be invoiced directly to the owner or occupant, and carried out by a VAT-registered contractor.

Eligible works and exclusions

Covered by the 6% rate: roof renovation, window replacement, heating installation, plumbing and electrical works, as well as exterior rendering and painting. The works must transform, renovate or improve the existing building.

However, new constructions and extensions that exceed the original habitable surface area do not qualify for the reduced rate. The supply of household appliances, furniture or purely decorative items is also excluded. The landlord must keep invoices and the VAT certificate for 10 years in case of a tax audit.