Published 2026-10-09 · Updated 2026-10-09 · Alpha Services Benelux

6% VAT on renovation in Belgium: the conditions, the invoice and a worked example

Short answer: The reduced 6% VAT rate applies to renovation work on a home first occupied at least ten years ago, used mainly as a private residence, where the contractor invoices labour and materials to the end consumer. Materials you buy yourself stay at 21%. On a €100,000 invoice excl. VAT, the difference between 6% and 21% is €15,000.

Prices in this article are indicative Belgian market ranges, not Alpha Services Benelux's price list. Your fixed price is in the quote.

When does 6% VAT apply to renovation?

6% VAT applies only when every condition is met at the same time. If one is missing, 21% applies. Check on every quote whether it is incl. or excl. VAT, and at which rate.

The works must also be fixed works on the building itself. Garden landscaping, fences, swimming pools, saunas and cleaning are excluded.

The conditions in detail: ten years, private use, end consumer

The ten years are counted in calendar years, not day by day. You compare the first occupation of the building with the date of the first invoice for the works. The rule attaches to the building, not to you: a recent purchase is no obstacle if the home itself is old enough. A flat first lived in during 2014 qualifies in 2026.

Private use means the living part dominates. A small professional part, such as a home office, is possible. If the home is mainly used for business after the works, the rate stays at 21%.

The end consumer is the occupant, owner or tenant. The contractor invoices that person directly. According to Test-Aankoop, registration as a contractor has no longer been a condition since 2010, but the work must be carried out and invoiced by a professional. Always ask for a clear invoice showing the name, VAT number and a description of the works.

Demolition and rebuilding falls under a separate scheme with its own conditions and is not covered here.

Materials you buy yourself stay at 21%

If you buy materials yourself in a shop, you pay 21% VAT on them, even if a contractor installs them afterwards. The reduced rate belongs with a contractor who supplies and installs.

Test-Aankoop puts it this way: anyone who buys materials themselves to work on their home always pays 21%. The reduced rate does not apply to goods supplied without installation, or installed by another tradesperson.

• Example: for €20,000 excl. VAT of tiles, sanitaryware or a worktop that you buy yourself, the VAT is €4,200. At 6% it would be €1,200, so €3,000 less.
• Ask first: if you want to buy some materials yourself, discuss with the contractor which rate will appear on their invoice and what exactly they supply.
• Weigh it up: on some jobs, going through the contractor is the better tax outcome, even if the shop price looks slightly lower.

What must the contractor's statement on the invoice contain?

Since 1 January 2022, a statement on the invoice replaces the customer's signed certificate. The invoice itself therefore carries the contractor's declaration, and you no longer fill in a separate form.

The statement says that, unless you dispute it in writing within one month of receiving the invoice, you acknowledge three points:

1. the home was first occupied at least ten years (in calendar years) before the date of the first invoice;
2. after the works, the home is used exclusively or mainly as a private residence;
3. the works are supplied and invoiced to an end consumer.

You have one month to dispute it in writing. If you do not react, you are deemed to agree and the contractor is in principle no longer liable, except in cases of collusion. If a condition is not met, 21% applies and you, as the customer, owe the VAT, interest and any fines. Read that statement carefully and have any error corrected within the month.

Worked example: an invoice of €100,000 excl. VAT

On an invoice of €100,000 excl. VAT, the difference between 6% and 21% is €15,000. The example below is a calculation, not a market price: it assumes one overall invoice where the contractor supplies both labour and materials.

The same proportion applies to small amounts: on €10,000 excl. VAT, Test-Aankoop shows €600 of VAT at 6% against €2,100 at 21%.

Watch for the opposite scenario. If 6% appears on the invoice but the home or its use does not meet the conditions, the tax authorities can claim the €15,000 difference afterwards, plus interest and fines. A quote "incl. VAT" with no rate stated is a good reason to ask.

What stays at 21%, and what shapes your final bill

Beyond the conditions above, several works and installations stay at 21%. This affects your total even for a home older than ten years.

Heat pumps and wood or pellet stoves follow separate rules. Have them confirmed project by project through the FPS Finance desk rather than relying on a general rule.

Comparing quotes without VAT surprises

Always compare quotes at the same VAT rate and on the same basis. A quote incl. 21% next to a quote excl. VAT quickly looks more or less expensive than it really is.

• Ask every quote to show: amount excl. VAT, the rate applied, amount incl. VAT.
• Check that materials and installation come from the same contractor. If not, the materials go to 21%.
• Tell the contractor the age and use of the home upfront so the rate is right from the quote.
• Read the statement on the invoice within the month after receiving it.
• Keep the quote, invoice and proof of payment.

For a fuller method, see our guide to comparing contractor quotes. For a first indication of your project, try the renovation calculator. We plan renovations by appointment, with a fixed written quote after a site visit. More on our renovation work.

And grants? One sentence per region

The VAT rate is separate from grants, which follow their own conditions. Amounts and conditions change regularly, so always check the official portal.

• Flanders: see vlaanderen.be/mijn-verbouwpremie.
• Brussels: ask your municipality and Homegrade for advice and financing.
• Wallonia: see energie.wallonie.be.

Frequently asked questions

When can a contractor charge 6% VAT on renovation?

When the home was first occupied at least ten calendar years ago, is mainly a private residence after the works, and the contractor invoices labour and materials to the end consumer. If any one condition is missing, 21% applies.

Do materials I buy myself get 6% VAT?

No. Materials you buy yourself in a shop carry 21% VAT. The reduced rate goes with a contractor who supplies and installs. On €20,000 of materials excl. VAT, that is €4,200 instead of €1,200.

Do I still need a certificate for 6% VAT?

No. Since 1 January 2022, a statement by the contractor on the invoice replaces the signed certificate. You have one month after receiving the invoice to dispute it in writing if a condition is not met.

How much does 6% instead of 21% save on a €100,000 invoice?

On €100,000 excl. VAT, VAT is €6,000 at 6% (total €106,000) and €21,000 at 21% (total €121,000). The difference is €15,000.

What if the home is just under ten years old?

Not necessarily 21%. The ten years are counted in calendar years, not day by day. According to Test-Aankoop, a home first occupied on 12 December 2016 already qualifies for 6% on a first invoice in 2026. Have the date of first occupation checked before you accept a quote.

Does a new gas boiler qualify for 6% VAT?

No. According to Test-Aankoop, supply and installation of gas and oil boilers have been at 21% since 29 July 2025, even in homes over ten years old. Heat pumps and stoves follow separate rules.

Sources

1. Wanneer en hoe krijg je verminderd btw-tarief van 6% voor werken aan je woning? — Test-Aankoop
2. Renovatie woningen aan 6% btw: niet langer attest nodig — Baker Tilly Belgium
3. Rénovation des habitations soumises à une TVA de 6 % : l'attestation n'est plus nécessaire — Baker Tilly Belgium
4. Belgium - VAT Rate Adjustments on Dwelling Renovations/Reconstruction, Heating Systems and Purchases — BDO
5. 6% VAT on renovation: conditions in Belgium (2026) — AAM Solutions
6. 6% btw voor sloop of renovatie, maar niet voor iedereen? — Mijn Habitat
7. Btw 6% renovatie België: voorwaarden en tarief 2026 — Housing Service
8. TVA de 6% pour la rénovation de logements — Securex
9. Rénovation à 6 %: attestation remplacée par une mention sur la facture — PIM
10. Verbouwen - btw-tarief — FOD Financiën
11. Mijn VerbouwPremie — Vlaanderen.be
12. Energie et logement en Wallonie — Service public de Wallonie
13. Homegrade — Homegrade / Brussels Gewest