Changes to rates for energy, energy renovations, and other projects
The French Finance Act has amended several rates on various supplies, as follows:
- Electricity or Natural Gas Fuel Subscription
- Old VAT Rate 5.5%
- New VAT Rate 20%
- August 1, 2025
- Subscription for the supply of heat produced at least 50% from renewable energy (wind, solar thermal or photovoltaic energy, geothermal, etc.) Article 278-0 bis of the French General Tax Code, B amended
- Old VAT Rate 20%
- New VAT Rate 5.5%
- 1 March 2025
- Work on residential premises more than 2 years old, including the supply or installation of a boiler using fossil fuels (Article 279-0 bis of the French General Tax Code, 2 bis amended)
- Old VAT Rate 5.5%
- New VAT Rate 20%
- 1 March 2025
- Delivery and installation of production equipment in residential premises Electricity generating units using solar energy and with a power output of less than 9 kWp (Article 278-0 bis, P new)
- Old VAT Rate 20%
- New VAT Rate 5.5%
- 1 March 2025
See our French VAT guide for more information.
New VAT exemption for memorials to victims of terrorist attacks
Outside of the 2025 Finance Act, construction, development, repair, and maintenance work on monuments, cemeteries, and memorial graves of combatants, heroes, and victims of war, carried out for public authorities or non-profit organizations, benefited from a VAT exemption. Article 39 of the 2025 Finance Act extends this exemption from February 16, 2025, to monuments, cemeteries or commemorative graves of victims of attacks.
