Provided by the Flemish government via Vlaamse Belastingdienst and VEKA.
Offers a reduction of property tax for buildings with low energy performance (E-peil).
Reduction lasts for 5 years starting the year after E-peil determination.
Scheme ends for building permits requested from 1 October 2025 onward.
Owners of buildings with low E-peil in Flanders.
Applies to new builds, partial/full rebuilds, and major energy renovations.
Encourages energy efficiency and sustainability in building sector.
Eligible: Property owners holding the legal right on 1 January of the tax year.
Buildings must have an official E-peil determined by an EPB-verslaggever and registered with VEKA.
Applicable only in Flanders region.
No consortium or partnership required.
New buildings, partial or full rebuilds, and ingrijpende energetische renovaties (major energy renovations).
Buildings must meet EPB requirements including maximum E-peil, minimum renewable energy share, and indoor climate standards.
Industrial and agricultural buildings excluded (no E-peil).
Reduction depends on E-peil thresholds and permit application date.
For permits from 1 Jan 2023 to 30 Sep 2025:
- Partial/full rebuild with E-peil ≤ E20: 50% reduction for 5 years.
- Partial/full rebuild with E-peil ≤ E10: 100% reduction for 5 years.
- Major renovation with E-peil ≤ E60: 100% reduction for 5 years.
No reduction for new builds without prior demolition from 2023.
Reduction transferable to new owners for remaining period.
E-peil calculated after completion of works, officially determined by VEKA.
EPB declaration must be submitted by certified EPB-verslaggever.
E-peil applies to entire building or newly created EPB unit with separate cadastral income.
Major renovations require full replacement of technical installations and insulation of at least 75% of building envelope.
Reduction is a percentage of the property tax (50% or 100%) for 5 years.
Automatically applied by Vlaamse Belastingdienst based on VEKA data.
No application or payment process required by owner.
Reduction applies starting the tax year after E-peil determination.
Scheme ends for building permits requested from 1 October 2025 onward.
Existing reductions remain valid for their full term.
No application deadline; automatic process.
Valid building permit or notification required.
Compliance with EPB energy performance regulations mandatory.
EPC Bouw certificate with E-peil must be available.
Objections can be filed with Vlaamse Belastingdienst if reduction is not granted.
No direct application needed; automatic based on EPB data.
If reduction is not granted, owner can file objection with supporting documents.
Contact points: Vlaamse Belastingdienst and VEKA.
Reduction ends for permits from 1 October 2025; no new reductions for energetic renovations after this date.
Reduction only applies to buildings with valid E-peil and full EPB compliance.
Reduction transferable to new owners upon sale.
Reduction percentages and E-peil thresholds have evolved over time.
Earlier permits had different E-peil thresholds and reduction durations.
Current scheme reflects stricter EPB requirements and focus on rebuilds and major renovations.