TREVI » New-build : VAT reduced to 6% from July 2025, an opportunity for investors
Investment
New properties
20/08/2025

New-build : VAT reduced to 6% from July 2025, an opportunity for investors

From July 1, 2025, a new tax measure will change the landscape for property investment in Belgium. Buyers of new homes from demolition and reconstruction projects can now benefit from a reduced VAT rate of 6% instead of 21%, provided that the property is rented out for at least 15 years.
This is a powerful tax incentive that opens up new opportunities for investors looking for profitable and sustainable investments.

Why invest in new real estate today?

Several trends are reinforcing the appeal of new properties over older ones:

  • Legal and technical security: the ten-year warranty and associated protections reassure investors.
  • Immediate energy performance: when older properties will be subject to mandatory renovations starting in 2033.
  • High rental demand: modern properties that comply with current standards are more attractive to tenants.
  • Higher rents: on average +14% to +20% compared to existing housing, depending on the type of property.

 

New real estate and rents: a measurable advantage

📊 The figures speak for themselves:

  • New properties have significantly higher rents than older properties.
  • Rental vacancies are virtually non-existent in this segment.

With rising construction costs (+33% in five years) and energy renovation requirements that will weigh on older properties, new-builds are the rational choice for anticipating market developments.

Beyond rental yield: thinking long term

A real estate investment cannot be measured solely in terms of immediate rental yield. Other factors must be taken into account:

  • The average length of ownership of a property (approximately 13 years in Brussels).
  • The actual costs incurred by the owner: co-ownership, renovations, upgrades to meet standards, improvements.

When comparing over this period, new real estate retains a significant profitability advantage, thanks to lower maintenance costs and better energy efficiency.

Conclusion: new-build properties are a sustainable solution

Against a backdrop of growing rental pressure, increased regulatory requirements and high renovation costs for older properties, new-build real estate is emerging as a safe haven and a strategic choice.
The combination of the reduced VAT rate of 6%, strong rental demand and the structural advantages of new-build properties confirms that this type of investment should occupy a central place in wealth management strategies in the years to come.
The question now is: will you make new-build properties a pillar of your real estate investment strategy in 2025?

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