Belgium extends 6% VAT on residential heat pumps to the end of 2024 and drops solar panels
This page records one dated change. For the rules in Belgium as they stand today, see the Belgium guide →
- Jurisdiction
- Belgium
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 29 December 2023
- Effective
- 1 January 2024
- Instrument
- BE-LAW-2023048600
- Authority
- SPF Finances (FPS Finance), Belgium
- Verified
- Fetched from official source · high confidence
Installers supplying and fitting heat pumps for final consumers in private homes first occupied less than ten years before the first invoice; installers of solar panels and solar water heaters, who lose the 6% rate from 2024.
No action — monitoring only. This measure expired 31 December 2024.
Article 61 of the Belgian loi-programme of 22 December 2023 (Moniteur belge 29 December 2023, p. 123984, Numac 2023048600) replaces Article 1quater/1 of Royal Decree No. 20 from 1 January 2024 (art. 62). The temporary 6% reduced VAT rate for the supply with installation of heat pumps in, on or immediately next to residential buildings is extended from 31 December 2023 to 31 December 2024, while photovoltaic and thermal solar panels and solar water heaters drop out of the measure. Conditions: supplied and invoiced to a final consumer, a building used mainly as a private dwelling, first occupation less than ten years before the first invoice, and a heat pump meeting the EU emission benchmarks and energy-label criterion. The provision lapsed after 31 December 2024; a new 6% heat-pump regime applies from 1 January 2026 to 31 December 2030 (Royal Decree of 18 December 2025, Numac 2025009889).
What changed in detail
Article 61 of the Belgian loi-programme of 22 December 2023 was published in the Moniteur belge on 29 December 2023 (p. 123984, Numac 2023048600). It replaces article 1quater/1 of Royal Decree No. 20 from 1 January 2024, under article 62.
The temporary 6% rate for supplying and installing heat pumps in, on or immediately next to residential buildings is extended from 31 December 2023 to 31 December 2024. The new text runs “from 1 April 2022 until 31 December 2024”.
The 2022–2023 version also covered photovoltaic panels, thermal solar panels and solar water heaters. The new text covers heat pumps only, so those items return to the ordinary rate from 2024. It also excludes heat pumps combined, on the same hydronic system, with another heating installation that uses a non-electric energy source.
The 6% rate applies only when:
- the work is supplied and invoiced to a final consumer;
- the building is used, after the work, mainly as a private dwelling;
- the building was first occupied less than ten years before the first invoice;
- the heat pump meets the EU emission benchmarks and the energy-label criterion.
What it means
This measure is spent. Article 1quater/1 in this form lapsed after 31 December 2024, so in 2025 heat-pump installations fell back on the ordinary rules. A home first occupied more than ten years earlier could still use the general 6% renovation heading.
A new version of article 1quater/1, introduced by the Royal Decree of 18 December 2025 (Numac 2025009889), has applied a 6% rate to residential heat pumps from 1 January 2026 to 31 December 2030. It is a fresh measure with its own conditions, not a continuation, and invoices dated in 2025 do not benefit from it.
Proof
Par dérogation à l'article 1er, à partir du 1er avril 2022 jusqu'au 31 décembre 2024, sont soumis au taux réduit de six p.c., les travaux immobiliers ayant pour objet la livraison avec installation de pompes à chaleur dans, sur ou à proximité immédiate de bâtiments d'habitationBy way of derogation from article 1, from 1 April 2022 until 31 December 2024, construction work consisting of the supply with installation of heat pumps in, on or immediately next to residential buildings is subject to the reduced rate of six per cent
Archived from the official distribution · Fisconetplus 834c6421-8fa6-43aa-a56c-07b775ad4f7e: TVA, AR n° 20, Article 1quater/1 (texte actuel et historique) · www.minfin.fgov.be
No source snapshot. The source is the official consolidated text published by the Belgian Federal Public Service Finance. A copy of that text is kept with this record.