Lower VAT on reversible air conditioning: what really changes
Based exclusively on official French legal texts.
Since 18 July 2026, certain air-to-air heat pumps (reversible AC) can qualify for 5.5% VAT. Technical conditions, eligible homes, quote examples and points to check.
You may have seen the headline: VAT on some reversible air-conditioning systems drops to 5.5%. Between optimistic titles and quotes that have not switched yet, it is hard to know what actually applies — and to whom.
For a homeowner preparing for heatwaves, or looking for efficient winter heating, a few hundred euros can change the budget. The equipment, the dwelling and the invoicing must still meet the legal conditions.
Here is a clear overview of what has changed, what has not, and how to read a quote properly.
Why is a VAT cut being discussed?
For years, air-to-water and geothermal heat pumps could, under conditions, benefit from the reduced 5.5% VAT rate for energy-efficiency works. Air-to-air heat pumps — commonly called reversible air conditioning — were largely treated as air-conditioning equipment: supply was usually taxed at the standard 20% rate.
Two developments shifted the debate: heatwaves and the need for efficient cooling, and the 2026 Finance Act, which brought air-to-air heat pumps into the reduced-rate framework subject to performance criteria (article 92 of law no. 2026-103 of 19 February 2026). An implementing order was still required to set the technical thresholds.
What VAT rates apply today?
In mainland France, homeowners mainly encounter three rates for dwelling works: 20% (standard), 10% (improvement/maintenance under conditions) and 5.5% (energy renovation, including certain air-to-air heat pumps under the new rules).
The rate depends on the legal framework (type of works, age and use of the dwelling, who invoices what) and, for air-to-air heat pumps, on the technical criteria in the order.
Is reversible air conditioning covered?
Yes — only if the unit is a fixed reversible air-to-air heat pump for permanent installation meeting the order of 13 July 2026 (NOR: CPPE2619005A), published in the Official Journal on 17 July 2026.
- ≤ 12 kW: multi-split at least A+, mono-split at least A++, for both SCOP and SEER.
- Refrigerant compliant with F-Gas (EU) 2024/573 at the quote signature date.
- Connectable to a digital network for temperature setpoints.
Mobile units and non-compliant models remain outside the scheme. “Reversible AC” does not automatically mean 5.5% VAT.
Who can benefit?
Primary and secondary homes can both qualify if they are dwellings completed more than two years ago. Supply + installation invoiced by the contractor is the usual path to the reduced rate. Self-purchased equipment usually stays at 20%. RGE status mainly matters for grants, not as the core VAT condition. Keep quotes and invoices until 31 December of the fifth year after the works.
From which date?
The measure applies from 18 July 2026 (day after Official Journal publication of the 13 July 2026 order). Before that date, the Finance Act principle existed but technical criteria were not yet published.
Concrete examples
Educational simulations on an ex-VAT (HT) supply + install price. Saving = HT × 0.145.
| HT price | Incl. VAT at 20% | Incl. VAT at 5.5% | Saving |
|---|---|---|---|
| €2,500 | €3,000 | €2,637.50 | €362.50 |
| €4,000 | €4,800 | €4,220 | €580 |
| €6,500 | €7,800 | €6,857.50 | €942.50 |
Is now a good time to install air conditioning?
VAT is only one lever. Ask whether your home needs reversible AC, and which system. A well-sized air-to-air heat pump cools more efficiently than a mobile unit and can also heat in winter — useful with electric panel heaters. See our heat pump solutions. Passive cutting VAT does not fix poor sizing or replace insulation.
Why choose a local company?
In Lille and the metro area, Hecker & Frères Énergie (HFE) supports homeowners on reversible air conditioning and heat pumps: personalised study, free quote with a clear VAT rate, compliant installation, objective advice, local coverage (~50 km) and aftercare. Request your free study / quote.
Conclusion
Since 18 July 2026, 5.5% VAT can apply to qualifying air-to-air heat pumps in dwellings over two years old, with proper invoicing. It is a real budget lever — often several hundred euros — not an automatic discount on every AC quote.
Planning reversible AC in Lille?
Personalised study and free quote, with the correct VAT rate on your invoice.
Frequently asked questions
Is 5.5% VAT on reversible AC already in force?
Yes. The order of 13 July 2026, published on 17 July, entered into force on 18 July 2026. A quote may show 5.5% only if the unit and dwelling meet all conditions. Always ask for the model and SCOP/SEER classes on the quote.
What is the difference between air conditioning and an air-to-air heat pump?
“Reversible AC” usually means an air-to-air heat pump that heats and cools. That is the category covered by the 2026 Finance Act and the 13 July order. Cooling-only, mobile or non-fixed units are outside the same framework.
Is a home less than two years old eligible?
In principle, no. Reduced VAT rates target dwellings completed more than two years ago. Newer homes usually remain at 20%, even with a technically compliant unit.
Are second homes covered?
Yes, if the property is used as a dwelling and the other conditions are met. The key distinction is dwelling versus non-dwelling use, not primary versus secondary residence.
Is an RGE contractor required for 5.5% VAT?
Official VAT guidance focuses on the type of works, dwelling age and contractor invoicing. RGE status mainly matters for certain grants. A skilled installer is still essential for a compliant unit and a defensible rate.
What if I buy the equipment myself?
The purchase usually stays at 20%. Only installation may qualify for a reduced rate. The simplest path is supply + install invoiced together by the installer on an eligible unit.
Is A++ heating with A+ cooling enough for a mono-split?
No. For mono-split ≤ 12 kW, the order requires A++ for both SCOP and SEER. For multi-split ≤ 12 kW, the minimum is A+ on both modes.
Can 5.5% VAT be combined with MaPrimeRénov’?
Reduced VAT applies on the invoice; grants follow their own rules. Air-to-air heat pumps are not treated like air-to-water units in every scheme. Price the VAT saving and any grants separately.
Is maintenance also taxed at 5.5%?
The order mainly sets criteria for eligible equipment. Maintenance may follow different rules. Ask for the rate line by line on the maintenance quote.
How can I check that my quote uses the right rate?
Check dwelling age (> 2 years), exact model and SCOP/SEER, rate mention, refrigerant and connectivity. If unsure, ask your installer or tax office. A vague “reduced VAT” quote without a model reference is a red flag.