VAT on painting work: understanding reduced rates for your project

When you plan painting work at home, the total cost depends largely on the VAT rate applied. Depending on the nature of your project and the age of your property, this rate can vary considerably. Understanding these rules allows you to anticipate the real budget and avoid nasty surprises on the final invoice.

The three possible VAT rates for your work

In France, three rates coexist: 5.5% for energy efficiency improvement work, 10% for improvement and maintenance work, and 20% for new construction and certain specific work.1 The standard rate remains 20%, the one found on most services. The two reduced rates only apply if certain conditions are met.

For a simple refresh of walls or ceilings in an older apartment, the 10% VAT rate applies to improvement, maintenance and transformation work in a property more than 2 years old, excluding energy renovation. This intermediate rate also covers small associated repairs, such as filling holes or smoothing before painting.

The most advantageous rate, 5.5%, is reserved for energy renovation work. But be careful: just because you are applying paint does not automatically entitle you to it. The work must directly contribute to improving the property's energy performance, for example as part of external thermal insulation with a painted finish.

The two-year rule: a determining factor

The age of your property plays a central role in VAT calculation. To benefit from the reduced VAT rate, the residential property must have been completed more than two years ago. This date is counted from the completion of construction work, not from the purchase date or your moving in.

In concrete terms, if you buy a new apartment delivered at the end of 2024 in Lyon and you want to repaint the bedrooms in 2026, you will pay VAT at 20%, even if you consider it a renovation. The property has not yet passed the two-year mark. On the other hand, for a Haussmann-style apartment in the Marais or an old house in Bordeaux, painting work will benefit from the reduced 10% rate.

This rule applies to both primary residences and secondary residences, as well as rental properties. Co-ownerships can also take advantage of it for work in common areas, provided the building has been completed more than two years ago.

Painting work related to energy renovation

When painting is part of a larger energy renovation project, it may benefit from the 5.5% rate. The necessary work is work that is consequent to energy improvement work, that is, inextricably linked to energy renovation. Let's take an example to understand better: you have your windows replaced to improve your property's energy performance, but this means repainting around them. The painting work will then also benefit from a 5.5% VAT.

On the other hand, if you take advantage of this energy work to repaint the entire hallway or living room, these additional areas cannot benefit from the reduced 5.5% rate. They will remain at 20% if the property is recent, or at 10% if it is more than two years old and the work is not directly related to energy improvement. The invoice must then distinguish between the two rates, with separate lines for each type of work.

This rule also applies to façade cleaning including external thermal insulation. The insulation part and associated finishing paint can be at 5.5%, while simple aesthetic façade cleaning on a 1985 house in Toulouse remains at 10%.

What has changed since 2025

As a painter working on renovation, you can apply 10% VAT (or 5.5% depending on the nature of the work), provided you comply with the rules in force since 16 February 2025. CERFA certificates are no longer required. Customer certification must now appear directly on the quote or invoice via a specific mention. This administrative simplification makes the process easier for both individuals and professionals.

In concrete terms, when you sign a quote to repaint your apartment in Marseille or your house in Nantes, you confirm by your signature that the property is indeed more than two years old and that the work meets the criteria for the reduced rate. The professional no longer needs to have you fill out a separate document. This mention appears directly on the contract document, which simplifies the process while maintaining tax traceability.

On our platform, all project details are recorded online and visible to the client, the professional and the platform. This guarantees complete transparency about the nature of the work and the applicable VAT rate, with no risk of error or misunderstanding.

How to verify the correct rate on your quote

Before accepting a quote, take time to verify a few key points. First, the age of your property: if it is less than two years old, the standard 20% rate applies, regardless of the nature of the work. Next, check that the quote explicitly mentions the rate applied and the legal basis (improvement work in a property more than two years old, or energy renovation work).

If you receive multiple quotes to repaint your Parisian apartment or your house in Lille, compare them taking into account the VAT rate indicated. A quote at 20% on an older property is an error that will unnecessarily inflate the final bill. Conversely, a reduced rate applied to a new property exposes the professional to a tax adjustment, and you may be required to regularize the situation.

Our platform systematically requests photos and videos of the surfaces to be painted before finalizing a quote. This step allows the professional to assess the actual condition of walls and ceilings, but also to confirm the nature of the property and the applicable VAT rate. You receive a precise quote, with the correct rate, before you even make your decision.