5.5% VAT on supply and installation of residential solar panels of 9 kWp or less
Article 42 of the 2025 Finance Act applies the reduced 5.5% VAT rate to the supply and installation, in homes, of photovoltaic equipment of 9 kWp or less meeting criteria set by order (self-consumption, energy efficiency, environmental performance). The order of 8 September 2025 sets these criteria.
Measure originators
No official estimate found for this measure.
Measure impact
From 1 October 2025, 5.5% rate instead of 10% (installations up to 3 kWp) or 20% (above) for households installing compliant solar panels.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Council of Ministers
Validation interne