Date source: 2026-07-21
VAT is reduced to 5.5% for air-to-air heat pumps Published on July 22, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)
Heat pumps can heat or cool your home. A decree specifying the eligibility conditions for air-to-air heat pumps has been published. It allows for a reduced VAT rate. This provision aims to address environmental and sustainable development challenges.
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The principle of an air-to-air heat pump is to extract energy from the outside air to heat or cool the air inside a home.
The heat pumps (HPs) targeted by this VAT reduction are air-to-air reversible fixed units, intended to be permanently installed in buildings.
However, they must meet several conditions.
Air-to-air heat pumps with a nominal thermal power of 12 kW or less must have an energy efficiency rating:
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Either A++ or higher in the case of a single-split system, meaning the HP consists of an outdoor unit and an indoor unit.
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Or A+ or higher in the case of a multi-split system, meaning the HP consists of an outdoor unit and several indoor units.
Air-to-air heat pumps with a power greater than 12 kW must have a seasonal energy efficiency ratio of at least:
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145% for heating and 250% for cooling in the case of a roof-mounted air-to-air heat pump;
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130% for heating and 150% for cooling in the case of a roof-mounted air-to-air heat pump that includes heating, cooling, ventilation, night-time ventilation cooling, and filtration.
The decree also sets environmental and connectivity criteria applicable to all models. The refrigerant used by the heat pump must comply with global warming potential thresholds and a market ban schedule as per the 2024 F-Gas Regulation. Finally, it must also be connected to a digital network allowing remote control.
The National Energy Mediator published in June 2026 recommendations for the deployment of heat pumps in individual housing.
This independent public authority, among other things, informs energy consumers about their rights. You can contact the National Energy Mediator's services, among other ways, via the toll-free number 0 800 112 212 (free call) to obtain information about your rights or in case of a dispute with your energy supplier or network manager.
Legal Texts and References
VAT:
Value Added Tax
Source: Service-Public professionals