Reduced VAT at 6% is, in 2026, the largest and most stable form of support for renovating a roof in Belgium. While regional grants have been cut back or turned into loans, this reduced rate, which is a federal matter, remains available in all three regions. On a roof renovation costing €25,000 excluding VAT, the difference between 21% and 6% exceeds €3,700. You still need to meet the conditions, though. Here is what you need to know.
Please check
The information below summarises the general scheme. Tax rules can change and include special cases: if in doubt, consult the FPS Finance or your accountant.
The conditions for reduced VAT
To benefit from the 6% rate on renovation work, several conditions must all be met at the same time:
- A home more than ten years old: the building must have been first occupied at least ten years before the date of the first invoice.
- Use as a private home: after the work, the building must be used exclusively or mainly as a private dwelling. It may be occupied by the owner or let as a home.
- Building work: the work must consist of renovation, conversion, repair or maintenance carried out on the building.
- Direct invoicing: the work must be invoiced by a registered contractor directly to the end consumer, whether owner or tenant.
- Confirmation by the client: the client confirms that the conditions are met, usually through a signed statement on the quote or invoice.
Which roofing work is eligible?
Most roofing work on a home more than ten years old falls within the scope of reduced VAT:
- full renovation of the covering, tiles or slates;
- roof insulation, by sarking or from the inside;
- renovation of a flat roof and its waterproofing;
- roof repairs and leak tracing;
- replacing and installing roof windows;
- zinc work, gutters and cornices;
- roof carpentry and timber treatment;
- moss removal and roof maintenance, as maintenance work;
- converting a loft into a habitable room.
What is not eligible
- Materials you buy yourself from a DIY store remain at 21%, even if a contractor then installs them.
- Homes less than ten years old, except in the exceptions provided for by law.
- Buildings used for business or whose residential use is not predominant.
- Certain goods that do not become an integral part of the building.
In practice, it is therefore better to let the contractor supply and install the materials: reduced VAT then applies to the whole invoice.
A worked example
| 21% VAT | Reduced VAT 6% | |
|---|---|---|
| Roof renovation excluding VAT | €25,000 | €25,000 |
| VAT amount | €5,250 | €1,500 |
| Total payable | €30,250 | €26,500 |
| Saving | €3,750 | |
How does it work in practice?
- When quoting, the contractor checks the age and use of the home with you.
- The quote states the 6% rate and the statement you confirm.
- The invoice shows the reduced rate and the legal statement.
- You keep the documents proving the age of the home, such as a land registry extract, an old deed or a permit.
At Toiture En Ligne, we check these points at the very first visit and prepare our quotes accordingly.
Pitfalls to avoid
- A false declaration: if the conditions are not met, you may be asked to pay the VAT difference plus interest and fines.
- A change of use after the work, such as conversion into an office, may call the reduced rate into question.
- An invoice addressed to a company that is not the end consumer.
- Materials bought separately, which remain at 21%.
Reduced VAT and grants can be combined
Reduced VAT at 6% can in principle be combined with the regional support still available: Mijn VerbouwPremie in Flanders for eligible income categories, Rénopack and Rénoprêt in Wallonia, the Ecoreno loan and municipal grants in Brussels. Our article on roof grants reviews the situation region by region.
What about a home less than ten years old?
The general scheme applies the 21% rate to work on a home less than ten years old. Special schemes do exist in certain situations, such as demolition and rebuilding or certain specific installations, with strict and sometimes temporary conditions. Check before signing.
Reduced VAT: the documents to keep
In the event of an inspection, it is up to you to prove that the conditions for reduced VAT were met. Keep for at least five to seven years the signed quote, the invoice with the legal statement, a document proving the age of the home, such as a land registry extract, an old notarial deed or the building permit, and proof of residential use, such as your registered address or a lease. Store these documents with the photos and technical data sheets for the project: they will also be useful for insurance or a future sale.
Reduced VAT and work in several phases
If you renovate your home in several stages, for example the roof this year and the windows later, each phase can qualify for the reduced rate, provided the conditions are met at the time of each invoice. The age of the home is assessed from the date of first occupation, not from the date of earlier work.
Frequently asked questions
Can a flat in a co-ownership benefit from reduced VAT?
Yes, for work on both private and common parts, if the building is mainly used for housing and is more than ten years old.
Is a rented home eligible?
Yes. The home may be occupied by the owner or by a tenant, as long as it remains a private dwelling.
Is there a special form to fill in?
Confirmation is now generally given by a statement on the quote or invoice. Your contractor will explain the current procedure.
In summary
Reduced VAT at 6% is available for most roofing work on a private home more than ten years old, provided the contractor invoices supply and installation directly. It is often the biggest saving in your project. Our teams take it into account in every quote for your roof renovation or roof insulation, in Brussels, Walloon Brabant, Hainaut and Flanders.
