VAT on home works in France: 5.5%, 10% or 20%?

The 5.5% rate: energy renovation

According to article 278-0 bis A of the CGI, in the version in force since 21 February 2026, the reduced rate covers energy renovation services that meet three conditions:

1. they are carried out in premises completed at least two years ago;
2. those premises are used, or intended to be used, as housing;
3. they concern “the fitting, installation, adaptation or maintenance of materials, equipment, appliances or systems intended to save energy”.

France Rénov’ (the government’s home renovation service) cites thermal insulation, heating, ventilation and domestic hot water production. The rate also covers closely related works, for example:

• restoring the roof’s watertightness (replacing tiles) during insulation work;
• changes to electrics, plumbing, plastering, painting or floor coverings following internal insulation.

New in 2026: air-to-air heat pumps. Article 92 of the 2026 loi de finances (Finance Act) (Act no. 2026-103 of 19 February 2026) extended the 5.5% rate to certain air-to-air heat pumps. The arrêté (ministerial order) of 13 July 2026, published in the Journal officiel (Official Journal) of 17 July 2026 and in force from the following day, sets the criteria (Légifrance, service-public.gouv.fr):

• reversible and fixed heat pump;
• up to 12 kW: class A++ in mono-split or A+ in multi-split, for both heating and cooling;
• refrigerant compliant with the 2024 EU F-Gas regulation;
• connected appliance, remotely controllable.

The 10% rate: improvement, conversion, maintenance

Article 279-0 bis of the CGI, in the version in force since 1 March 2025, applies 10% to “improvement, conversion, fitting-out and maintenance works” on residential premises completed more than two years ago.

Excluded, according to France Rénov’:

• the part corresponding to the supply of household appliances and furniture;
• certain major equipment, such as communal heating equipment or lifts.

When the standard 20% rate applies

Both articles refer to the standard rate in article 278 of the CGI in three cases; the last row restates the condition on the age of the home:

France Rénov’ specifies that for the supply and fitting of gas condensing boilers, the rate rose to 20% on 1 March 2025.

The statement to include on the quote or invoice

Both articles provide for the same mechanism: the customer (the preneur) certifies on the quote or invoice that the conditions are met. For the 10% rate, they certify that the works concern residential premises completed more than two years ago and do not fall within the excluded cases (article 279-0 bis).

Keep a copy of the quote and invoices until 31 December of the fifth year after they were issued (articles 278-0 bis A and 279-0 bis). In the event of a tax inspection, these documents justify the rate.

Who can benefit? The owner, the tenant or an occupant free of charge, for a main or second home (France Rénov’).

Combining with grants

Reduced VAT can be combined with MaPrimeRénov’ (the national renovation grant), the éco-prêt à taux zéro (zero-rate eco-loan) and local grants (France Rénov’). Works financed by MaPrimeRénov’ qualify for the 5.5% rate (service-public.gouv.fr).

Which professional to consult

For an energy renovation, start with a DPE (energy performance certificate) drawn up by a diagnostiqueur (surveyor): it points to the works that qualify for the 5.5% rate. If the works go with a purchase, the notaire (notary) checks the property’s completion date, and the courtier en crédit (mortgage broker) can include their cost including VAT in the financing plan. For an extension, the géomètre-expert (chartered surveyor) measures the existing floor area.