Policy status:In Force
Date Effective:2004
Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief
Policy Target:Buildings>Residential
Agency:Federal Public Service of Finance
Legal References:Loi du 31 juillet 2004

The federal incentives for energy efficiency improvements in buildings were abolished in 2012, except for roof insulation. This is due to the overlap between the federal and regional fiscal incentives. The tax deduction for roof insulation accounts for 30% of the real expenses, this is the invoiced amount (including VAT). For the assessed year, the deduction for the building can be a max of 3010 Euro. This tax deduction mechanism is transferred to the Regions since 1 January 2015.

The Brussels-Capital Region has abolished the roof insulation tax reduction since the 2017 fiscal year (2016 income year). The Flemish Region has also abolished this tax reduction.

Last modified: Fri, 05 Jan 2018 16:20:11 CET