6% VAT on your heat pump — conditions and savings 2026
In Belgium, installing a heat pump in a private home more than 10 years old benefits from the reduced VAT rate of 6% instead of 21%. A 15-point saving that represents up to 2 400 € on the total cost of the works. Discover the conditions, the amounts by heat pump type and how wendows makes sure you benefit automatically.
Indicative 2026 savings, calculated on average market prices. Conditions: private home > 10 years, works carried out by a registered contractor.
6% VAT savings by heat pump type in 2026
The table below compares the total cost incl. VAT at 6% and at 21% for each heat pump type, as well as the saving achieved. Prices include supply and installation. Conditions: private home more than 10 years old, primary or secondary residence, works by a registered contractor.
| Heat pump type | Price incl. 6% VAT reduced renovation rate | Price incl. 21% VAT standard rate (new build) | VAT saving 15 points on the price excl. VAT |
|---|---|---|---|
| Air-water heat pump 10 kWcomplete installation 4-bedroom house | 11 200 € | 12 700 € | ≈ 1 500 € |
| Geothermal heat pumpdrilling + ground-water heat pump 10 kW | 18 500 € | 20 900 € | ≈ 2 400 € |
| Air-air multi-split heat pump3 indoor units | 7 300 € | 8 200 € | ≈ 900 € |
| Thermodynamic water heater250 litres, installation included | 3 100 € | 3 550 € | ≈ 450 € |
Supply + installation price, VAT included at the indicated rate. The reduced 6% rate applies to the entire invoice (equipment + labour) for renovation works. See also our all heat pump prices 2026 page.
The three conditions to benefit from 6% VAT on your heat pump
The reduced 6% rate is not automatic: three cumulative conditions must be met for your invoice to be issued at the reduced rate.
- Age of the home — more than 10 years
The building must have been first commissioned more than 10 years ago. The year of construction appears on the Cadastre and the EPC certificate. For a home built in 2015 or earlier, the condition is automatically met in 2026.
- Private use — primary or secondary residence
The home must be used as a private dwelling: primary, secondary or holiday residence. Buildings for purely commercial or industrial use are not eligible. In case of mixed use, the reduced VAT applies to the residential part.
- Works carried out by a registered contractor
The reduced VAT applies only to works carried out by a registered contractor (valid CBE number). Purchases of equipment alone or self-build installation are not eligible. The contractor states the reduced rate on the invoice and certifies its compliance.
Check a contractor’s registration → - Sworn declaration by the client
The client must sign a sworn declaration confirming that the home is more than 10 years old and intended for private use. This declaration is attached to the invoice and kept by the contractor for 7 years. At wendows, we include this document in our standard file.
Combining 6% VAT with regional grants
The reduced 6% VAT combines with the Walloon and Brussels regional grants. It is one of the simplest fiscal advantages to activate: no separate application, it is enough for the conditions to be met at invoicing.
6% VAT — reduced renovation rate
The reduced 6% rate applies by default on the invoice as soon as the conditions are met. No form, no application: the contractor verifies eligibility and applies the correct rate. The saving is immediate on the amount to pay.
- Applies to supply AND labour
- Private home more than 10 years old (primary or secondary residence)
- Registered contractor (active CBE number) + sworn declaration
Prime Habitation — combined with 6% VAT
In Wallonia, the Prime Habitation for a heat pump combines fully with 6% VAT. On an air-water heat pump, combining the two advantages reduces the out-of-pocket cost by more than 5 000 € compared with the full price.
- 6% VAT on the total works (supply + installation)
- Prime Habitation Wallonia: up to 4 000 € for an air-water heat pump
- Guaranteed combination: two independent advantages, no shared cap
We check eligibility and invoice at the right rate
Age of the home, private use, registered contractor: we verify each condition and issue the invoice directly at the reduced rate. No additional steps on your side.
- Eligibility check at the quote stage
From the property address, we verify the year of construction via the cadastral data. If the home is more than 10 years old and for private use, we confirm eligibility in the quote.
- Sworn declaration prepared for you
We generate the sworn declaration compliant with the FPS Finance regulations. You sign it digitally or on paper when accepting the quote.
- Invoice issued directly at the 6% rate
The invoice states the reduced rate, the reference of the sworn declaration and the contractor’s CBE number. You pay less immediately, with no refund to wait for.
- File archived for 7 years
We keep the entire VAT file (quote, declaration, invoice) for 7 years in line with the fiscal obligations. In the event of an audit, you are covered.
Other support adds to 6% VAT: discover all the grants available for a heat pump in Belgium or the grants specific to Wallonia.
Estimate your VAT saving in 10 seconds
Select your heat pump type to get an estimate of the saving achieved thanks to the reduced 6% rate in renovation.
Indicative estimate based on average Belgian market prices in 2026. The real saving depends on the price excl. VAT of your invoice.
Air-water heat pump in Brussels — 6% vs 21% VAT comparison
A concrete example to illustrate the impact of the reduced VAT rate on the total cost of an air-water heat pump installation in a home more than 10 years old.
Indicative 2026 example. The reduced rate is applied automatically at wendows if the conditions are met. Request your personalised quote for an estimate tailored to your home.
Everything you need to know before installing your heat pump
- All heat pump prices in Belgium Comparison 2026
Price ranges by heat pump technology, all grants deducted: the complete 2026 comparison.
See heat pump prices → - All grants for a heat pump Grants guide
Regional grants, reduced VAT, tax deductions: the complete overview of the support available in Belgium.
Explore the grants → - Wallonia heat pump grant 2026 Regional grants
The Prime Habitation Wallonia: up to 4 000 € for an air-water heat pump replacing a fossil-fuel heating system.
Discover the Wallonia grants →
Your questions about reduced VAT for a heat pump
What is the main condition to benefit from 6% VAT on a heat pump?
The main condition is the age of the home: it must have been first commissioned more than 10 years ago. In 2026, any home built before 2016 is automatically eligible. The building must also be for private use (primary, secondary or holiday residence) and the works must be carried out by a registered contractor.
Does 6% VAT apply to both the equipment and the labour?
Yes, the reduced 6% rate applies to the entire invoice: equipment (outdoor unit, indoor unit, accessories) AND labour (installation, hydraulic connection, electrical connection, commissioning). It is one of the advantages of this scheme: no breakdown is needed between supply and installation.
Can 6% VAT be combined with regional grants (Wallonia, Brussels)?
Yes, the reduced 6% VAT is a federal fiscal advantage independent of the regional grants. It combines fully with the Prime Habitation Wallonia (up to 4 000 € for an air-water heat pump), the Renolution grants in Brussels and the Flemish support. The combination can represent a total reduction of more than 6 000 € on an air-water heat pump installation.
What happens if the conditions are not met and the 6% rate was applied by mistake?
If the conditions are not met (home less than 10 years old, non-private use) and the reduced rate was applied wrongly, the VAT difference (15%) remains due to the State. The responsibility lies with the contractor if the sworn declaration was obtained in good faith, or with the client if the information was inaccurate. At wendows, we systematically verify the cadastral data before invoicing.
Does 6% VAT also apply to replacing an old heat pump?
Yes, replacing an old heat pump with a more efficient model is eligible for the reduced 6% rate, provided the home is more than 10 years old and the other conditions are met. The reduced rate is not limited to replacing a fossil-fuel heating system: any heat pump installation in an older home is concerned.
What is the sworn declaration and where is it?
The sworn declaration is a document by which the client certifies that the home is more than 10 years old and used for private purposes. It is required by the FPS Finance and must be kept by the contractor for 7 years. At wendows, we generate this document automatically in the quote file: you only have to sign it.
6% VAT applied automatically on your invoice
We check eligibility, prepare the sworn declaration and issue the invoice directly at the reduced rate: you pay less with no steps on your side. Combinable with the regional grants.
- Systematic cadastral check
- Sworn declaration generated and archived for 7 years
- Combinable with Prime Habitation Wallonia and Renolution