The reduced 2.1% rate
It generally applies to improvement, conversion, fit-out and maintenance work when two conditions are met:
- the property is used as a home (main or second home, rented accommodation);
- the building was completed more than two years ago.
This covers most renovations: painting, tiling, plumbing, electrics, partition walls, deck stripping and treatment, bathrooms…
The 8.5% rate
It generally applies in all other cases:
- non-residential premises (shops, offices, business premises);
- homes that are new or less than two years old;
- work so extensive that it renders the building "as new" for tax purposes (for example, rebuilding more than half of several structural elements, adding a storey, or significantly increasing the floor area).
Formalities
Since February 2025, a separate certificate is no longer required: a statement on the quote or invoice confirming that the home is more than two years old and meets the conditions is sufficient. The client certifies this by signing the quote.
This page provides general information, not personalised tax advice. For specific cases (mixed-use premises, major structural works), check with your accountant or the tax office.
And at CAZRénovation?
The applicable rate is clearly stated on every quote, together with the corresponding statement. If in doubt, we discuss it before pricing the job.
Published by CAZRénovation · updated on