TVA rate for home renovation works

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)

Renovation works carried out in a former housing benefit from reduced TVA rates under certain conditions. The rate may be 5.5% or 10% depending on the service provided. Renovation works for social rental housing may also benefit from a reduced rate. In Guadeloupe, Martinique and Réunion, the applicable rate is 2.1%.

Where works are made on certain types of premises, it is possible that these services are subject to a reduced TVA rate.

The premises must meet the following conditions:

  • He must have been completed more than 2 years ago.
  • It must be intended to be assigned or be assigned to a residential use. Dwelling spaces that meet the conditions for access to one of the reduced rates are, for example:
    • Detached house
    • Accommodation located in a collective building
    • Light dwellings (mobile homes), houseboats fitted out for housing and moored at a fixed point, provided that they are imposed on the housing tax
    • Usual outbuilding of a living space (e.g. a cellar, an attic, a garage, a loggia, a terrace, a courtyard)
    • Establishment for collective accommodation of natural persons: tourist establishment to which the TVA does not apply or establishment of a social nature whose main purpose is accommodation
    • function Accommodation

The applicable TVA rate varies depending on the nature of the works.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Works for upgrading, transformation, fitting out or maintenance

The applicable TVA rates are:

  • 10% in Metropolitan France
  • 2.1% in Guadeloupe, in Martinique and in La Meeting.

It concerns in particular the following works:

  • Emergency works for a collective boiler or elevator. However, the works must not result in the replacement of equipment and therefore the delivery of new equipment.
  • Works for supplying water to a residential building completed more than 2 years ago
  • Stormwater Discharge works
  • Fence works, installation of a gate
  • Works of roof overhangs (pergolas, awnings, canopies...) that cover surfaces adjoining the existing building. The roof overhang must not increase the floor area of the existing construction and must not involve structural work (skeleton of a building).

The share of works which corresponds to the supply of household equipment, furniture or the purchase of large equipment supplied as part of replacement works for a heating or elevator system shall not be subject to the reduced rate. This is also the case when the works concern the sanitary installation or an air conditioning system.

FYI  

Since the 1er March 2025 : the supply and installation of a boiler operating with a fossil energy (in particular oil or gas, including energy-efficient boilers using such fuel) are subject to the following rates:

  • In Metropolitan France : 20%
  • In Corsica : 20% (or 10% when it comes to real estate works)
  • In Guadeloupe, in Martinique and in La Meeting : 8.5%.

Works for renovation or energy upgrading

The applicable TVA rates are:

  • 5.5% in Metropolitan France
  • 2.1% in Guadeloupe, in Martinique and in La Meeting.

These rates concern two categories energy renovation services:

Installation, maintenance or improvement of equipment allowing either energy saving or the use of renewable energies

This category includes the following services:

  • Thermal insulation:
    • Opaque walls
    • Glass walls
    • Entrance doors to the outside
    • By the installation of insulating shutters
    • By the installation of mobile sun protection.
  • Heating and domestic hot water production equipment using a renewable energy source. This applies, for example, to air/air heat pumps meeting certain environmental performance and sustainability criteria.
  • Dual flow controlled mechanical ventilation systems, single flow hygroadjustable mechanical ventilation systems and hybrid hygroadjustable ventilation systems
  • Insulation of installations for the production or distribution of heat or domestic hot water
  • Heating control devices for manual or automatic control and programming of heating or domestic hot water production equipment
  • Appliances for individualizing the costs of heating or domestic hot water in a building equipped with a central installation or supplied by a district heating network
  • Fixed ceiling air mixers
  • The maintenance and repair services of very high energy performance boilers.

To benefit from this reduced rate, these benefits must meet the following two conditions:

Delivery and installation of solar power generation equipment

The delivery and installation of solar panels of a power up to 9 kilowatts benefit from the reduced TVA rate.

However, all of the following conditions must be met:

  • The service must be performed for a accommodation
  • The electricity produced must be consumed at the place of production
  • The service must be performed by a person with a professional certification or qualification corresponding to the type of installation carried out
  • The equipment must respect certain technical characteristics detailed in the general tax code

To benefit from a reduced TVA rate, the customer must certify on quote or invoice that the services provided meet the conditions of this reduced rate. For example, it can certify that the renovated premises are used for residential purposes.

The obligation to keep these documents varies according to the nature of the works:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Works for upgrading, transformation, fitting out or maintenance

These documents shall be drawn up in 2 copies.

One must be given to the company, which adds it to its accounts.

The other must be kept by the customer until 31 December of the 5the year depending on the implementation of the works. For example, for works made in 2023, it must keep the documents until December 31, 2028.

Please note

In case of error on the rate applied due to the fault of the customer, he may be obliged to participate in the refund of the missing tax supplement. This is the case, for example, if he has certified on the estimate or invoice that the conditions of the reduced rate are met when this is not the case.

Works for renovation or energy upgrading

These documents shall be drawn up in 2 copies.

One must be given to the company, which adds it to its accounts.

The other must be kept by the customer until 31 December of the 5the year following the issuance of invoices. For example, for invoices issued in 2023, he must keep the documents until December 31, 2028.

Please note

In case of error on the rate applied due to the fault of the customer, he may be obliged to participate in the refund of the missing tax supplement. This is the case, for example, if he has certified on the quote or invoice that the conditions of the reduced rate are met when this is not the case.

The following renovation works are subject to the standard rate of 20% from TVA:

  • Renovation works made on premises that are not used for housing. These include, for example, offices or buildings for agricultural use.
  • Works for raising or refurbishing buildings completed less than 5 years ago.
  • Works increasing the floor area of existing premises by more than 10%
  • Works for the development and maintenance of green spaces
  • Demolition works not induced by renovation works benefiting from a reduced TVA

Equipment purchased directly by an individual for installation by a company shall be subject to the standard 20%. Only the installation service can benefit from a reduced TVA rate if it fulfills the conditions of application.

Who can help me?

The Public Service company Advisors

Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.

Get a phone call with an advisor

FAQ