UK and Europe, from official sources.VAT on home renovation work in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Luxembourg | 3% | Certain renovation work on a home used as a main residence takes 3%, within limits and conditions set by grand-ducal regulation; work outside those conditions takes 17%. | Loi TVA annexe B 22°: travaux de rénovation de logements, checked 23 October 2026 |
 Cyprus | 5% | Renovation of private homes is 5% when the conditions in the law are met, otherwise 19%. | Cyprus Tax Department: Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Portugal | 6% | Covers improvement, renovation, repair and upkeep work on homes. Materials are only at 6% if they are no more than 20% of the total price; pools, saunas and garden upkeep are excluded (mainland rate). | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Poland | 8% | Renovation of a home takes 8% if the house is up to 300 m2 or the flat up to 150 m2; larger homes get 8% only on the qualifying share. Business premises are excluded. The age of the home does not matter. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 41 ust. 12, checked 23 October 2026 |
 Switzerland | 8.1% | Switzerland has no reduced VAT rate for building or renovation work on homes, so the standard rate of 8.1% applies. | ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026 |
 Slovenia | 9.5% | Renovation and repair of any private home is 9.5% when billed directly to the owner, but if materials exceed 50% of the value of the job (excluding VAT) it counts as a supply of goods at 22%. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 France | 10% | Applies to improvement, conversion, fitting out and upkeep work on a home finished more than 2 years ago. Energy saving work is 5.5%, and since 1 March 2025 fossil fuel boilers are 20%. | Service Public Entreprendre: Taux de TVA pour les travaux de rénovation d'un logement, checked 23 October 2026 |
 Italy | 10% | Ordinary and extraordinary maintenance on homes is 10%. Valuable goods supplied with the work (such as boilers or windows) get 10% only up to the value of the labour, the rest is 22%. | Agenzia delle Entrate: Lavori di manutenzione ordinaria e straordinaria, checked 23 October 2026 |
 Spain | 10% | Only if the customer is a private person using the home, the home was finished or renovated at least 2 years before, materials supplied by the builder are no more than 40% of the price, and payment is by card, transfer or cheque. | Ley 37/1992 del IVA, art. 91 (BOE), checked 23 October 2026 |
 Czechia | 12% | Building or assembly work on a completed home is 12%, unless the work turns it into something other than housing. Building materials bought on their own are 21%. | e-Sbírka: Zákon č. 235/2004 Sb., o dani z přidané hodnoty, checked 23 October 2026 |
 Ireland | 13.5% | The reduced rate is 13.5%, subject to the two-thirds rule on the value of goods supplied with the work. | Revenue VAT rates database: Building and construction services, checked 23 October 2026 |
 Malta | 18% | The VAT Act has no reduced rate for building work on a home, so the standard rate of 18% applies. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 Germany | 19% | Germany has no reduced VAT rate for building or renovation work on homes, whatever the age of the home, so the standard rate of 19% applies. | UStG § 12 Abs. 1: Steuersätze, checked 23 October 2026 |
 Austria | 20% | Austria has no reduced VAT rate for renovation work on homes, so the standard rate of 20% applies. | UStG 1994 § 10 Abs. 1: Steuersätze, checked 23 October 2026 |
 Bulgaria | 20% | No reduced rate for renovation or repair work on homes, so the standard rate applies. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 United Kingdom | 20% | Work on an existing home is normally 20%. It drops to 5% if the home has been empty for at least 2 years, and installing energy-saving materials is 0% until 31 March 2027. | HMRC: Buildings and construction (VAT Notice 708), checked 23 October 2026 |
 Netherlands | 21% | Most building work on a home is 21%. Insulating, painting, plastering and wallpapering a home more than 2 years old is 9%, and cleaning inside a home is 9% at any age. | Belastingdienst: Btw-tarief werkzaamheden aan woningen, checked 23 October 2026 |
 Romania | 21% | No reduced rate for renovation or repair work on homes, so the standard rate applies whatever the age of the home. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Slovakia | 23% | No reduced rate for work on private homes: the 5% rate for renovation covers only state supported rental housing, so a builder's work on a private home is 23%. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for building or renovation work on homes, so the standard rate applies. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Greece | 24% | No reduced rate for renovation or repair work on homes, so the standard rate applies. On Leros, Lesvos, Kos, Samos and Chios the rates can be cut by 30% (to 17%, 9% and 4%) by ministerial decision. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Iceland | 24% | Builders charge the general rate, but homeowners can apply to Skatturinn for a refund of 35% of the VAT paid on on-site labour for renovation and maintenance. The refund was 100% from March 2020 to August 2022 and 60% to June 2023. | Skatturinn: Endurgreiðsla virðisaukaskatts vegna íbúðarhúsnæðis, checked 23 October 2026 |
 Croatia | 25% | No reduced rate for renovation or repair work on homes, so the standard rate applies. | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so building work on a home takes the standard 25%. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Norway | 25% | There is no reduced VAT rate for building work on homes, so the general 25% applies. | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Sweden | 25% | There is no reduced VAT rate for building work on homes, so the standard 25% applies. | Mervärdesskattelag (2023:200): 9 kap. 2 §, checked 23 October 2026 |
 Finland | 25.5% | Construction services, including work on an existing home, are listed under the general rate. There is no reduced VAT rate for renovation, whatever the age of the home. | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Hungary | 27% | No reduced rate for renovating or repairing an existing home, so the standard 27% applies. The 5% housing rate covers only the sale of new homes. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Latvia, Lithuania.
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Questions
Which country has the lowest VAT on home renovation work?
Luxembourg, at 3%, among the 28 countries we have confirmed on official sources. Certain renovation work on a home used as a main residence takes 3%, within limits and conditions set by grand-ducal regulation; work outside those conditions takes 17%.
Which country has the highest VAT on home renovation work?
Hungary, at 27%.
What is the VAT on home renovation work in the UK?
20%. Work on an existing home is normally 20%. It drops to 5% if the home has been empty for at least 2 years, and installing energy-saving materials is 0% until 31 March 2027.
463 situation rates are confirmed so far, across 28 countries, from national tax authorities, official gazettes and legislation. A rate we have not confirmed on an official source shows as "Not checked yet" rather than a guess. On a computer, hover over a source to see the exact words it uses. You may reuse these rates under CC BY 4.0 with a link to VATtools.