The federal government has set the VAT rate on sloop and reconstruction at 6% everywhere in Belgium, from 1 January 2021 to 31 December 2022. You are also entitled to this reduced rate if you buy a new-build home.
Just like the Confederatie Bouw and the Professional Association of the Real Estate Sector (BVS), we at Kasper & Kent are pleased that the new measure is not only applicable to private individuals who demolish and rebuild a house. It also applies to private individuals who buy a home that is rebuilt by professional builders and promoters after the purchase and demolition of one or more buildings. The measure only applies to homes that are used as main residence for 5 years and have a habitable surface of maximum 200m2.
Source: 6% btw op sloop en heropbouw voortaan in heel België - bouwenwonen.net