Since 1 January 2025, private customers installing a heat pump must again pay 21% VAT instead of the reduced 6% rate. The temporary VAT reduction introduced during the energy crisis by the previous Vivaldi government has expired. The new "Arizona" coalition will only reintroduce the reduced rate from 2026.
Specifically, the Arizona coalition agreement provides that VAT on the supply and installation of heat pumps will temporarily drop back to 6%, but only from 1 January 2026 and for a period of five years. This has been confirmed by the office of Finance Minister Jan Jambon (N-VA).
Until then, the standard rate of 21% applies. This increase affects not only the equipment but also labour and accessories. According to Climafed, the federation of climate technologies, this sends the wrong signal for home electrification. Spokesperson Patrick O emphasizes that those building today often cannot postpone their heat pump installation to 2026. For a €20,000 project, the higher VAT rate means an extra cost of about €3,000.
Are you planning to install a heat pump soon? Feel free to contact us — we are happy to advise on the best solution for your home and help you plan your project optimally.