6% VAT rate: What does it mean for you?
Discover the conditions and our projects that are eligible
Take advantage of lower costs on your new-build home! Thanks to the reduced VAT rate of 6%, you pay less when your home is constructed after the demolition of an existing building. The parliament approved the law for the final regulation, which takes effect after publication in the Belgian Official Gazette. Due to administrative tolerance, you can already benefit from the reduced rate starting July 1, 2025, prior to the publication. Curious if you qualify for this? We would be happy to explain it to you.
Conditions for the Reduced VAT Rate
To benefit from the reduced VAT rate, you must meet a few conditions. Here they are listed for you.
Conditions for the building project:
- We demolish an existing building to subsequently construct a new home on Belgian territory.
- The total livable area of the new home is less than 175 square meters. (For "Build on Demand" projects on personal land, the maximum is 200 square meters)
Conditions for you as a buyer:
- It is your only and main residence(*).
- You establish your domicile in the new home and reside there for at least 5 years.
- You sign a statement confirming you meet all the conditions. If you buy a home from Hectaar, we will provide you with the necessary guidance in filling out this form and subsequently add the annex to our declaration.
(*) Do you own another home? If you sell the home in the calendar year following the year of the first occupancy of your new home, the reduced VAT rate can be applied.
The Reduced VAT Rate for Investments
As an investor-landlord, you also benefit from the reduced VAT rate during demolition and reconstruction, whether at purchase or through a contracting agreement. This regulation applies to both private and social renting.
Conditions as an investor:
- Rental for a period of at least 15 years (if privately rented: one rental agreement or successive rental agreements)
- The livable area of the purchased house or apartment must not exceed 175 square meters (if socially rented, this maximum area condition does not apply).
- The tenant must establish their domicile there.
Discover our 6% Projects
At Hectaar, we have several projects that qualify for the reduced VAT rate. This means lower costs and more value for your money. Discover our projects.
- Hofstade | Kuipersstraat
- Kortrijk | Volksplein
- Pittem | Koffiestraat
- Oostakker | Bredestraat
- Oudenburg | Oude Brugseweg
- Willebroek | Vaartstraat
- De Panne | Poststraat
- Elewijt | Broekstraat
- Tremelo | Veldonkstraat
- Dendermonde | Kleinzand
- Vilvoorde | Streekbaan
- Lede | Impedorp
- Poperinge | Deken De Bolaan
- Meise | Hoekstraat
- Merelbeke | Lembergsesteenweg
- Oosterzele | Tramstraat
- Rumst | Predikherenhoevestraat
- Harelbeke | Hoogstraat
Note: the reduced VAT rate does not apply to the portion of the price related to heating installations that use fossil fuels. No worries, all our new projects are equipped with a heat pump, so you don't have to worry about that. Are you eyeing an existing Hectaar home? Feel free to inquire!
