Due to a delay in the approval of the reform law, the standard 21% VAT rate will apply from 1 July 2025, with a potential adjustment to 6% once the law is enacted.
Belgium’s Federal Public Service (SPF) Finance announced on 10 July 2025 that the 6% VAT rate for residential building demolition and reconstruction, initially set to expire on 30 June 2025, will be proactively applied from 1 July 2025 despite delays in the law’s approval.
Due to a delay in the law’s approval, the standard 21% VAT rate will technically apply from 1 July 2025 until the law is enacted, with the option to adjust to 6% retroactively at a later date.
However, to minimise administrative burdens, the proactive application of the 6% VAT rate from 1 July 2025 is permitted.
The 6% VAT rate for residential building demolition and reconstruction was first mentioned in the policy note released by the Belgian Chamber of Representatives on 24 April 2025.
