Taxation

TVA is reduced to 5.5% for air/air heat pumps

Publié le 22 juillet 2026 - Entreprendre Service Public / (Prime Minister)

Since July 18, 2026, professionals and individuals benefit from a TVA reduced to 5.5% for air/air heat pumps under several strict conditions. This provision aims to address environmental and sustainable development issues.

Illustration
Image 1Crédits: Lazy_Bear - stock.adobe.com

The principle of a air/air heat pump is to draw energy from the outside air to heat or cool the air inside a housing.

Heat pumps (heat pumps) targeted by this reduction in TVA: titleContent are fixed reversible air/air heat pumps, intended to be installed permanently in buildings.

However, they must fulfill several conditions.

Air/air heat pumps with a rated heat output of 12 or less shall have an energy class:

  • or greater than or equal to A++ in the case of a mono-split system, that is to say that the PAC is composed of an external unit and an internal unit.
  • or greater than or equal to A+ in the case of a multi-split system, i.e. the PAC is composed of an external unit and several units inside.

Air-to-air heat pumps with a power exceeding 12 shall have a seasonal energy efficiency equal to or greater than:

  • 145 % for heating and 250 % for cooling in the case of a rooftop air/air heat pump;
  • 130% for heating and 150% for cooling in the case of a rooftop air/air heat pump incorporating heating, cooling, ventilation, night-time oversaving cooling and filtration.

The Order also establishes environmental and connectivity criteria applicable to all models. The refrigerant used by the heat pump shall comply with the global warming potential thresholds and a marketing ban schedule at the date of signature of the estimate in accordance with F-Gas Regulation 2024. Finally, it will also have to be connected to a digital network making it possible to manage its remote control.

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