Guide · VAT

VAT 6% or 21% on renovation: the clear guide

Updated July 2026

In short

For the renovation of a private dwelling at least 10 years old, the reduced 6% VAT rate can apply, under conditions (immovable works invoiced to the final client who occupies the dwelling). Otherwise, the standard 21% rate applies. A new build is at 21%. When in doubt, the client's attestation and your accountant's advice are your best allies.

Two rates, thousands of euros at stake

On a renovation site, the difference between 6% and 21% VAT is not a detail: on €50,000 of work, that's a €7,500 gap. Applying the right rate protects your margin — and avoids a reassessment.

The basic rule is simple: the standard rate is 21%. The 6% is an exception reserved for certain renovation works on dwellings. The conditions must be met.

When does the 6% rate apply?

The reduced 6% rate covers the transformation, renovation, improvement, repair and maintenance (excluding cleaning) of a private dwelling, when all these conditions are met:

The dwelling is at least 10 years old at the time of the works
It is used, after the works, exclusively or mainly as a private dwelling
The works are immovable works (supplied and installed)
The invoice is addressed to the final consumer who occupies the dwelling
The client provides an attestation confirming the conditions are met

When do you stay at 21%?

Dwelling less than 10 years old
New build
Non-residential building (offices, shops)

Some works and equipment are excluded from the 6% even in an old dwelling: swimming pools, saunas, garden landscaping, fences, or certain equipment. Check case by case.

Special cases to know

Several specific regimes exist and deserve an accountant's advice:

Demolition-reconstruction: a 6% regime may apply under conditions
Dwellings for people with disabilities, care homes, social housing: special regimes
Mixed works (partly dwelling, partly professional): a split is required

The attestation: your protection

To apply the 6%, the contractor must be able to justify that the conditions are met. The client attests (via a declaration/attestation, per the rules in force) that the dwelling meets the conditions. Keep this proof.

It's crucial: in a check, it is often the contractor who is held responsible for a wrongly applied rate. The attestation covers you.

The risk of a wrong rate

Reassessment: the administration claims the VAT difference
Penalties and interest on top
A margin that melts if you can't pass the difference on to the client

How to avoid the mistake

Check the age and use of the dwelling before quoting
Ask the client for the attestation at the quote stage
Use software that applies the right rate per line and checks it before sending
When in doubt, ask your accountant — it's cheaper than a reassessment

Frequently asked questions

How old must the dwelling be for the 6%?+

At least 10 years old at the time of the works. Below that, the standard 21% rate applies (except specific regimes such as demolition-reconstruction).

Is the client's attestation mandatory?+

To justify the 6%, the contractor must be able to prove the conditions are met; the client's attestation/declaration is the key document. Without it, you expose yourself to a reassessment.

Can a new build benefit from the 6%?+

No, a new build is in principle at 21%. Special regimes (e.g. demolition-reconstruction) exist under strict conditions.

Who pays for a wrong rate?+

Generally the contractor is held responsible towards the administration. Hence the importance of the attestation and a check before sending.

The right VAT rate, applied automatically

With Afrimo, every line carries its VAT rate (6% or 21%), with a check before sending that spots inconsistencies. Fewer errors, your margin protected — in FR/NL/EN.

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This article is informational and does not constitute tax advice. Rates, thresholds and conditions may change and have exceptions: check your situation with the tax authorities or your accountant.