5.5% VAT on reversible air conditioning: what the 2026 "Endurance" plan changes

After an exceptionally early heatwave this spring, the French government unveiled its "Endurance" plan on 17 June 2026 to better protect homes against extreme heat. The headline measure for households: VAT will drop to 5.5% on high-performance reversible air-to-air heat pumps, down from 20% today, by September 2026 at the latest. Here is what this change means in practice for your cooling project.

The "Endurance" plan at a glance

Unveiled by the Minister for Cities and Housing, the "Endurance" plan starts from a simple observation: more than one home in three in France is now a real summer "thermal kettle". The goal is no longer only to retain heat in winter, but also to keep indoor temperatures bearable in summer, without driving up energy use.

The plan combines several regulatory and financial levers:

• Extending 5.5% VAT to external solar shading and to reversible air-to-air heat pumps that meet performance criteria.
• Better factoring in summer comfort within France Rénov' renovation pathways.
• Easing co-ownership rules to make it simpler to install solar-protection and cooling equipment.
• Updating the RE2020 standard to anticipate heatwaves from the design stage of new homes.
• Developing lower-impact solutions: urban cooling networks, geothermal energy, greening of cities.

5.5% VAT: the game-changer

This is the most concrete point for a household. Today, installing a reversible air conditioner is subject to 20% VAT (or 10% on certain improvement work). Under the "Endurance" plan, high-performance reversible air-to-air heat pumps will benefit from a reduced rate of 5.5%, by September 2026 at the latest.

On a €6,000 (excl. VAT) project, moving from 20% to 5.5% represents a saving of around €870 on VAT alone — far from negligible.

What conditions to qualify?

The reduced rate will be reserved for equipment meeting performance criteria (details will be set by decree). In practice, a few good habits already help secure your project:

• Choose high-performance equipment correctly sized for your home. Our article on how to choose the right air conditioner in 2026 is the best starting point.
• Use a certified (RGE) installer, the usual condition for grants and reduced rates.
• Check the work dates: it is the entry into force of the scheme that determines the applicable rate. Getting an early quote does not necessarily mean qualifying for the new rate if installation happens too soon.

Passive solutions first

The government stresses one point: before installing an active system, passive solutions remain the most frugal and often very effective. Shutters, awnings, adjustable brise-soleil, pergolas or shade vegetation limit solar gains. Day to day, closing shutters during the hottest hours and airing out generously at night already makes a big difference.

Ventilation also plays a key role: our article on ventilation and heatwaves explains why you should not switch off your ventilation in summer. And when heat sets in anyway, our tips on setting your air conditioning during a heatwave help optimise comfort without overconsuming.

An investment that also protects your property

Beyond comfort, adapting a home to extreme heat is becoming a factor in property value. A home that stays cool in summer and frugal in energy stands out at resale, as we explain in our article on the EPC and the value of your property.

Finally, high-performance equipment must be serviced: remember that the maintenance of these systems is regulated by law, ensuring performance and longevity.

Frequently asked questions

When does the 5.5% VAT take effect? By September 2026 at the latest, according to the "Endurance" plan announced on 17 June 2026. The precise terms will be set by decree.

Which equipment is concerned? Reversible air-to-air heat pumps (reversible air conditioning) meeting performance criteria, as well as certain external solar-shading devices.

Are reversible air conditioning and an air-to-air heat pump the same thing? Yes. A reversible air conditioner is an air-to-air heat pump able to heat in winter and cool in summer.

Do I need an RGE installer? It is strongly recommended: the RGE qualification conditions access to most grants and reduced rates.

Review your project

Are you considering installing reversible air conditioning to face the coming summers in comfort? Now is the right time to prepare your project and anticipate the new VAT rate. Contact Proclimo for a personalised assessment, or discover our installation and maintenance services.