Since the start of 2026, a tax regime that many have awaited for years is now in effect: the ability to apply 6% VAT instead of 23% on construction and renovation work for residential properties. However, when it comes to house painting, the situation is more complex than it initially appears. With value limits, work categories, and contractual requirements all playing a role, the 6% VAT rate only applies if you meet very specific conditions. Many people discover too late that they don't qualify for the benefit.
When Can House Painting Qualify for 6% VAT?
The reduced VAT rate doesn't apply to just any painting work. The law directs this benefit toward construction or renovation contracts for primary residences or rental properties with moderate rents. If the work is part of an urban renewal project in an area designated by the local council, you may access the benefit, but only if there's a formally approved renewal operation or if the law is clarified further, as is currently being discussed in parliament.
In practical terms, if you're painting the house where you'll live permanently and the total property value doesn't exceed the second threshold for primary residence property tax, the reduced rate can apply. If the property is for rental, the monthly rent must stay below a certain threshold. Outside these scenarios, there's no tax discount, no matter how necessary the painting work may be.
Maintenance and Repair Painting: Rules Change
When it comes to maintenance, repair, or conservation work on already-occupied properties, the 6% rate can apply to labor costs. However, materials only receive this reduction if they represent up to 20% of the total service cost. Above that threshold, materials are taxed at 23%, and the invoice must clearly itemize each component. This means that in a painting job where paint represents 30% of the budget, only the labor costs benefit from the reduced rate.
There are also important exclusions. Work related to swimming pools, saunas, or similar installations doesn't qualify for this regime, even if they're within a residential property. Additionally, not all local councils apply the same interpretations, which can create surprises at the end of the process. The regime applies to work whose permit or prior notification was submitted between specific dates, provided the VAT becomes due from January 2026 onward.
Self-Construction and Partial VAT Refunds: How It Works
If you're building your own home and hired contractors, you can request a partial VAT refund. The difference between the 23% charged and the 6% you should have paid can be returned to you, but only if you meet all conditions. The property must be for your primary residence, the total value cannot exceed the specified threshold, and the refund request must be submitted to the tax authority within 12 months of receiving your occupancy permit.
The refund should occur within 150 days of your request being received. However, there's a critical detail: you need formal service contracts with each provider, including the painter, plumber, and electrician. Approved quotes aren't enough. This requirement represents a significant change in practice, where such contracts were previously uncommon. Without this formalization, the refund isn't possible.
What to Do to Ensure You Get the Tax Benefit
Before starting any painting work where you expect to benefit from the reduced VAT rate, confirm that your property meets the legal conditions. Check the property's assessed value or expected sale price, ensure the work is properly registered with your local council (when applicable), and always require written service contracts, even for smaller projects. If the work is part of an urban renewal project, confirm with your local authority whether there's an approved renewal operation for your area.
If your goal is self-construction, organize all documentation from the start: itemized invoices, signed contracts, proof of payment, and your occupancy permit. The regime is in effect until 2029, but the window of opportunity depends on each specific case. The sooner you clarify the conditions, the less likely you are to miss the benefit due to missing paperwork or poorly worded clauses.
