VAT heat pump Belgium 2026: 6% vs 21% for gas boilers

In September 2026, installing a heat pump in a private home in Belgium is charged at 6% VAT in almost every case: in homes over 10 years old through the renovation rate, and in homes under 10 years old (new builds included) through a reduced rate reintroduced from 1 January 2026 to 31 December 2030. A new gas or oil boiler, however, has been taxed at 21% since 29 July 2025, even in an older house. Only radiators and other "non-specific" parts, plus servicing and repairs, stay at 6% in a home that is 10 years or older.

A quick vocabulary note for newcomers

Belgian quotes use French or Dutch abbreviations. HTVA (FR) or excl. btw (NL) means excluding VAT; TVAC or incl. btw means including VAT. Mazout or stookolie is heating oil. Chaudière or ketel is the central heating boiler, while a Belgian "boiler" usually means a hot water tank. PAC (pompe à chaleur) or warmtepomp is a heat pump. The tax authority is the FPS Finance (SPF Finances / FOD Financiën).

Which VAT rate applies to which heating work in 2026?

The rate depends on the appliance and on the age of the home. The table sums up the rules in September 2026 when the appliance is supplied and installed by a professional who invoices a private person directly for their home.

VAT is a federal matter: these rates are the same in Brussels, Wallonia and Flanders. Only subsidies and some installation bans differ between regions.

The conditions for 6% in a home 10 years or older

The reduced renovation rate is set out in heading XXXI of table A of Royal Decree no. 20 on VAT rates. It covers construction work on a home, including installing or replacing heating, when four conditions are met.

1. Age of the home: it was first occupied in a calendar year at least 10 years before the date of the first invoice. Example: a house first lived in during 2016 qualifies for an invoice dated 2026, whatever the month.
2. Use: after the work, the building is used exclusively or mainly as a private home. Work limited to a purely professional area stays at 21%.
3. Invoicing: the company doing the work invoices the end consumer directly, whether owner or tenant.
4. Legal statement on the invoice (see below).

No more certificate: a statement on the invoice

The "6% VAT certificate" that clients used to sign was abolished on 1 January 2022. Since then, the invoice must carry a statement (in French or Dutch) saying that, unless the client objects in writing within one month of receiving the invoice, the client is deemed to confirm the conditions on age, use and invoicing.

If you do not object in writing within that month, you are presumed to confirm that everything is correct. If a condition is not met, you, not the installer, owe the missing VAT, interest and any fines. Expats renting a flat can benefit too, as long as the invoice is addressed to them.

Gas or oil boiler: 21% since 29 July 2025

The programme law of 18 July 2025 (articles 52 and 53), published in the Belgian Official Gazette on 29 July 2025, removed the reduced rate for supplying and installing the specific parts of a central heating system running on fossil fuels. The VAT administration explained the measure in circular 2025/C/47 of 28 July 2025. Fossil fuels mainly means natural gas, heating oil and coal.

The measure applies since 29 July 2025 to renovation of homes over 10 years old (heading XXXI) and to the demolition-reconstruction scheme (heading XXXVII). For sales of rebuilt homes, the reference date is 1 July 2025. In a home under 10 years old, a boiler was already charged at 21%.

What moves to 21% and what stays at 6%

The circular separates the specific part, linked to the fossil boiler, from the non-specific part, which works with any heat source.

• At 21%: the boiler itself, the burner, control and regulation devices connected to the boiler, fuel supply lines, the oil or gas tank and the flue system.
• At 6% (home 10 years or older): the heat distribution network (pipes, radiators, thermostatic valves), comfort control and energy management systems, and servicing and repairs of an existing boiler.

If a quote mixes both without a price breakdown, the administration applies the highest rate: 21% on the whole job. The split must reflect real prices; artificially inflating the radiator share can lead to a tax reassessment.

The transitional regime ended on 30 June 2026

6% was still possible for a fossil boiler if the contract was signed by 28 July 2025 (30 June 2025 for the sale of a rebuilt home) and VAT became due by 30 June 2026. In September 2026 that window has closed: any new invoice for a gas or oil boiler is at 21%, even if the quote dates from 2025.

Brussels: no new oil boilers

In Brussels, installing new heating oil boilers has been banned since 1 June 2025, barring an exemption, and gas boilers are excluded from new builds whose permit application was filed in 2025 or later (Brussels Environment). Check these regional rules before comparing VAT rates.

Heat pumps: 6% in older and newer homes

Home 10 years or older: renovation rate, no end date

In a home 10 years or older, heat pump installation qualifies for 6% under the conditions above. This scheme has no end date and was not changed by the 2025 reform on fossil boilers.

Home under 10 years old or new build: 6% from 1 January 2026 to 31 December 2030

For recent homes, the reduced rate is temporary. A Royal Decree of 18 December 2025 (Official Gazette of 31 December 2025) reintroduced it for transactions where VAT becomes due between 1 January 2026 and 31 December 2030. The administration explained it in circular 2026/C/19. It is based on EU Directive 2022/542, which allows a reduced rate for high-efficiency, low-emission heating systems.

This rate already existed from 1 April 2022 to 31 December 2024; in 2025, a heat pump in a home under 10 years old was therefore charged at 21%.

The conditions mirror the renovation scheme: supply and installation invoiced to the end consumer, a home used exclusively or mainly as a private dwelling, first occupation less than 10 years before the first invoice, and a specific invoice statement with the same one-month objection period. The heat pump must also carry an EU energy label.

• Covered: air-to-water, ground-source (drilling included) and water-to-water heat pumps; air-to-air units if the heating function cannot be permanently disabled; heat pump water heaters; connections specific to the heat pump.
• Excluded: hybrid heat pumps; servicing and repairs; systems serving only a pool or sauna; appliances without installation; new homes bought off-plan (sale at 21%); radiators, underfloor heating and thermostats.

Hybrid heat pumps: a special case

A hybrid heat pump combines a heat pump with a gas or oil boiler. In a home 10 years or older, circular 2025/C/47 sets a flat split: 35% of the system price at 21% (the fossil part) and 65% at 6%, if the other conditions are met. In a home under 10 years old, a hybrid is excluded from the 2026 reduced rate: everything is at 21%.

Solar panels, heat pump water heaters, servicing: other cases

Solar panels

In a home 10 years or older, installing solar PV panels stays at 6% under the renovation rate. In a home under 10 years old, the temporary reduced rate ended on 31 December 2023: since 1 January 2024 it has been 21%. The same timeline applies to solar water heaters.

Heat pump water heaters

A heat pump water heater, called "boiler thermodynamique" in French, contains a small heat pump. It is at 6% in a home 10 years or older and, since 1 January 2026, also in a newer home, until 31 December 2030. A standard electric hot water tank is not covered by the heat pump scheme: 6% only if the home is 10 years or older.

Servicing and repairs

Heat pump maintenance, boiler servicing and repairs count as construction work: 6% in a home 10 years or older, including for an existing gas or oil boiler (circular 2025/C/47 confirms this). In a home under 10 years old, they are at 21%, even for a heat pump.

Worked examples: an 8,000 € invoice before VAT

We compare the same 8,000 € excluding VAT each time. These are illustrative figures, not real quotes. For price ranges, see our guide to heat pump installation prices.

The gap between a heat pump and an unsplit gas boiler invoice reaches 1,200 € on the same net price. VAT alone should not decide your system, though: purchase price, running costs and the state of the house matter more. Our comparison heat pump vs gas boiler helps you choose.

Common pitfalls

• Buying the appliance yourself: a unit bought online is at 21%, even if an installer fits it later. Only "supply + installation" invoiced by the same professional qualifies for 6%.
• Forgetting the deposit date: the rate depends on when VAT becomes due (invoice or payment), not on when the work is done. A deposit paid in December 2025 for a heat pump in a recent home was at 21%.
• Miscounting the 10 years: count in calendar years, from first occupation to the date of the first invoice for the work.
• Assuming a 2025 quote still protects you: for a fossil boiler, VAT had to become due by 30 June 2026. That is over.
• Assuming a hybrid follows the heat pump: in a recent home a hybrid is at 21%; in an older home only 65% of the price is at 6%.
• Relying on French websites: rates such as 5.5% or 10% apply in France, not in Belgium.

What to check on your quote and invoice

1. The rate on each line: 6% or 21%, consistent with the appliance and the age of the home.
2. The price breakdown: for a boiler, the specific part (boiler, burner, controls, flue, tank) and the non-specific part (radiators, valves, pipes) must be priced separately.
3. The year of first occupation: keep it handy (deed, permit, registration) and check it is at least 10 years before the year of the first invoice.
4. The legal statement: it must appear on the invoice. If a condition is not met, object in writing within the month.
5. The addressee: the invoice is in your name, as the end consumer.
6. The heat pump type: hybrid or not, with an EU energy label for the 2026-2030 scheme.
7. The dates of the quote, deposits and final invoice.

In short: which rate for your project?

In September 2026 the rule fits in two lines: heat pump at 6%, whatever the age of the private home (until 31 December 2030 for recent homes); gas or oil boiler at 21% for the boiler part, with 6% still possible on radiators and servicing in a home 10 years or older. If you are planning a boiler replacement, ask for a split quote and compare the total cost including VAT. Subsidies are a separate, regional matter: see our guide to heat pump subsidies in Belgium.

VCN Energy works in Walloon Brabant, Brussels and Wallonia. For a quote with VAT correctly applied, book online or call 010 80 20 92.

Frequently asked questions

Is VAT on a heat pump 6% in Belgium in 2026?

Yes, in most cases. In Belgium, supplying and installing a heat pump through an installer is charged at 6% VAT in a private home 10 years or older (renovation rate) and, from 1 January 2026 to 31 December 2030, also in a home under 10 years old or a new build. Hybrid heat pumps in recent homes, appliances bought without installation and servicing in recent homes remain at 21%.

Why is a gas boiler charged at 21% VAT in Belgium?

Since 29 July 2025, the programme law of 18 July 2025 excludes the supply and installation of the specific parts of a central heating system running on gas, heating oil or coal from the reduced rate, even in a home 10 years or older. Circular 2025/C/47 lists them: boiler, burner, connected controls, flue and tank are at 21%. The transitional regime ended on 30 June 2026.

Do radiators stay at 6% VAT when I replace my gas boiler?

Yes, in a home 10 years or older. Circular 2025/C/47 keeps non-specific parts at 6%: distribution pipes, radiators, thermostatic valves and comfort control systems. The quote and invoice must split the prices, though. Without a breakdown, the administration applies 21% to the whole job. In a home under 10 years old, radiators and the boiler are at 21% anyway.

Do I still need to sign a VAT certificate for the 6% rate?

No. The certificate clients used to sign was abolished on 1 January 2022. It was replaced by a mandatory statement on the invoice: unless you object in writing within one month of receiving it, you are deemed to confirm that the home is at least 10 years old, is mainly used as a private dwelling and that the work is invoiced to you directly. If a condition is missing, the client owes the extra VAT.

What VAT applies to boiler or heat pump servicing?

Servicing and repairs of a boiler or heat pump are charged at 6% VAT in a private home 10 years or older in Belgium, including for an existing gas or oil boiler. In a home under 10 years old they are at 21%, because the 2026 reduced rate for heat pumps only covers supply with installation, not servicing or repairs.

What VAT rate applies to a hybrid heat pump?

In a Belgian home 10 years or older, circular 2025/C/47 sets a flat split: 35% of the hybrid system's price is taxed at 21% and 65% at 6%, provided the other renovation conditions are met. In a home under 10 years old, a hybrid heat pump connected to a fossil fuel boiler is excluded from the 2026 reduced rate, so the whole invoice is charged at 21%.

Sources

• Modification des taux de TVA pour les installations de chauffage alimentées par des combustibles fossiles — SPF Finances
• Circulaire 2025/C/47 concernant le taux de TVA applicable à la livraison avec installation d'une installation de chauffage central alimentée par des combustibles fossiles — Forum for the Future (texte de l'administration de la TVA)
• Fin du taux réduit pour les chaudières à combustibles fossiles – circulaire du 28 juillet 2025 — Forum for the Future
• Circulaire 2026/C/19 relative à la réintroduction du taux réduit de TVA applicable à la livraison avec installation de pompes à chaleur — OECCBB (texte de l'administration de la TVA)
• Circulaire 2026/C/19 betreffende de herinvoering van een verlaagd btw-tarief voor de levering met plaatsing van warmtepompen — OECCBB (tekst van de btw-administratie)
• Pompes à chaleur : taux de 6 % pour les logements de moins de 10 ans — Tamtam (blog fiscal)
• TVA à 21 % sur les chaudières à combustibles fossiles — Agefi
• Travaux de rénovation à 6 % : fin de l'attestation TVA — UCM
• Rénovation à 6 % : l'attestation est remplacée par une mention sur la facture — Lafiscale
• Taux de TVA pour la livraison et la pose de panneaux solaires et de pompes à chaleur — Certifisc
• Demolition and reconstruction at 6% VAT: the new rules — Loyens & Loeff
• Nouvelle réglementation pour un chauffage plus durable dès 2025 — Bruxelles Environnement
• Directive (UE) 2022/542 modifiant la directive 2006/112/CE (taux de TVA) — EUR-Lex, Union européenne
• TVA 6 % sur les pompes à chaleur dès 2026 : ce qu'il faut savoir — Stiebel Eltron Belgique