Belgium applies a temporary 6% VAT rate to residential heat-pump installation until 2030
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
- Action required
- Announced
- 1 January 2026
- Effective
- 1 January 2026
- Authority
- SPF Finances (FPS Finance), Belgium
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Contractors supplying and installing heat pumps for heating in, on or immediately adjacent to residential buildings, excluding heat pumps combined with another non-electric heating installation on the same hydronic system.
Apply 6% to qualifying residential heat-pump supply-and-installation work until 31 December 2030.
Tax engineInvoicing
Article 1quater/1 of Belgium's Royal Decree No. 20, applicable from 1 January 2026, applies a temporary 6% rate until 31 December 2030 to construction work supplying and installing heat pumps for heating in, on or immediately adjacent to residential buildings, excluding heat pumps combined with another heating installation on the same hydronic system that uses a non-electric energy source.
What changed in detail
Article 1quater/1 of Royal Decree No. 20, applicable from 1 January 2026, applies a temporary 6% VAT rate until 31 December 2030 to construction work supplying and installing heat pumps for heating in, on, or immediately adjacent to residential buildings. The reduced rate does not apply where the heat pump is combined with another heating installation on the same hydronic system that uses a non-electric energy source.
This change has already been in force for nine months; it was not caught and published until this issue.
What it means
The exclusion is the part easy to miss: a hybrid system pairing a heat pump with a non-electric backup on the same circuit does not qualify, so the 6% rate is for standalone or all-electric heat-pump installations, not every hybrid heating upgrade. Installers should confirm the system configuration before quoting the reduced rate, and this is a fixed five-year window rather than a permanent measure — it lapses at the end of 2030 absent a further extension.
Proof
à partir du 1er janvier 2026 jusqu'au 31 décembre 2030, sont soumis au taux réduit de six p.c., les travaux immobiliers ayant pour objet la livraison avec installation de pompes à chaleurfrom 1 January 2026 until 31 December 2030, construction work consisting of the supply with installation of heat pumps is subject to the reduced rate of six per cent
No source snapshot. The source is the Belgian tax authority's Fisconetplus legal-text database (the official coordinated text of Royal Decree No. 20), published as structured data rather than a standard web page.