In brief: since 18 July 2026, a French government order has reduced VAT to 5.5% on the installation of eligible reversible air conditioning systems in homes completed more than two years ago — covering equipment, accessories and labour, where previously equipment was taxed at 20% and labour at 10%. Hitachi has now published a reference-by-reference eligibility analysis of its 2026 catalogue, and it is unusually precise. Around thirty Hitachi solutions qualify, but eligibility turns on output size in ways that are easy to get wrong. There is also a second advantage most owners are unaware of. Prestige Air, your Hitachi specialist on the French Riviera, explains.
Which Hitachi ranges qualify
airHome 600 and airHome 800 — the straightforward choices. Every size in both ranges qualifies. The airHome 800 in 2.5 and 3.5 kW reaches A+++ in cooling and A+++ in heating, the highest rating on the scale and comfortably clear of the threshold. It is also available in white or grey, which matters when the unit sits in a reception room. The airHome 600 spans 1.5 to 7.0 kW and qualifies throughout.
airHome 400 — but only up to 3.5 kW. This is the trap. The 1.8, 2.5 and 3.5 kW models qualify; the 5.0, 6.0 and 7.0 kW models do not. They reach A++ in cooling but only A+ in heating, and the order requires the threshold to be met in both modes simultaneously. Same range, same appearance, opposite tax treatment — decided purely by output.
airHome Floor console — 2.5 and 3.5 kW only. The same pattern: the 2.5 kW console reaches A+++ in cooling, the 3.5 kW qualifies, and the 5.0 kW does not. Consoles are often specified for rooms where no wall position works, so this limit is worth knowing before the layout is fixed.
airHome Multi Pro — all eight outdoor units qualify. For a villa or an apartment served from a single outdoor unit, every Multi Pro condenser meets the multi-split threshold, from the two-room RAM-G36 up to the five-room RAM-G110. The smaller units reach A+++ in cooling. Because the multi-split requirement is A+ rather than A++, the whole range clears it — but the performance actually delivered depends on the combination of indoor units chosen, so it is assessed on the complete system.
airHome Triple C — qualifies, with one accounting nuance. These systems combine reversible air conditioning with domestic hot water production. All three units qualify, and Hitachi recommends that the hot water cylinder be itemised separately on the quotation so that the air conditioning portion is unambiguous.
What does not qualify
Being candid about this matters more than listing the winners, because it is where projects go wrong.
The airHome 200 range does not qualify at any size. Neither do the airHome Cassette units, nor the ducted and slim ducted airHome ranges, nor the Primairy and Utopia Prime ducted systems. They reach A++ in cooling but fall to A+ or below in heating — and the order is unforgiving about needing both.
This is a genuine constraint on Riviera work, because concealed ducted systems are exactly what an interior architect specifies for a villa where visible units are unacceptable. If a fully concealed installation is the requirement, the reduced rate may simply not be available, and it is better to know that at the design stage than to discover it on the invoice.
Equipment above 12 kW also falls outside the performance criterion that governs residential systems. Where a project involves larger plant, we treat eligibility as a question to be confirmed on the specific configuration rather than assumed.
The advantage most owners miss: it stacks
The reduced VAT rate is cumulative with French state energy grants, principally the certificats d’économies d’énergie (energy savings certificates, or CEE). These are not alternatives to choose between — they apply to the same project.
The VAT reduction appears directly on your invoice with nothing to claim. The CEE premium depends on the equipment installed and on your circumstances, and is handled separately. For an owner planning a full villa installation, the two together change the arithmetic materially, and we set out both at the quotation stage so you know where you stand before committing.
The four conditions, briefly
- Property age — residential, completed more than two years ago. Principal and secondary residences qualify, which matters on the Riviera.
- Energy performance — A++ minimum for single-split, A+ minimum for multi-split, in both heating (SCOP) and cooling (SEER), for units up to 12 kW.
- Refrigerant — F-Gas compliant at the date the quotation is signed. Current eligible Hitachi ranges use R-32.
- Connectivity — remote scheduling and temperature control. Hitachi’s eligible wall and console units have Wi-Fi built in, operated through the airCloud Go app.
The connectivity requirement is worth dwelling on for a property that stands empty much of the year: bringing a villa up to temperature before you arrive, confirming from abroad that the system was switched off after guests left, or holding a minimal winter setting against damp — these are practical benefits that happen to also be a legal condition.
Frequently asked questions
Does the 5.5% rate apply to my second home?
Yes. Principal and secondary residences qualify on the same terms, provided the property is residential and more than two years old.
Can I combine the reduced VAT rate with a grant?
Yes. It is cumulative with French state energy support, notably the CEE scheme. The two apply to the same project.
My installer quoted an airHome 400 at 5 kW — is it eligible?
No. Within the airHome 400 range, only the 1.8, 2.5 and 3.5 kW models qualify. Above that the heating rating drops below the threshold. If the reduced rate matters to you, the airHome 600 covers the same outputs and qualifies throughout.
Can a concealed ducted system qualify?
Not in the current Hitachi residential ducted ranges, which fall short in heating. Where discretion is the priority, we look at whether a console or a carefully positioned wall unit can meet the brief, and we tell you plainly what the tax consequence of each option is.
Who applies the reduced rate?
Your installer invoices it directly, based on a short certificate you sign with the quotation. There is no refund procedure. Prestige Air retains the supporting documents — energy label, F-Gas compliance and proof of connectivity.
Plan your Hitachi installation with Prestige Air
Our team designs, installs and services premium Hitachi, Daikin, Toshiba and Mitsubishi systems across Cannes, Mougins, Antibes, Grasse, Vallauris, Mouans-Sartoux and the surrounding French Riviera. We confirm the eligibility of the exact references specified for your property, set out the grants available alongside the reduced rate, and issue a clear quotation with the 5.5% rate already applied. Contact us for a complimentary consultation and quote.
Considering other manufacturers? Read our guide to Daikin air conditioning and the 5.5% VAT rate in Cannes.
Based on the order of 13 July 2026 (French Official Journal, 17/07/2026, text 39; art. 278-0 bis A of the French General Tax Code), the French tax doctrine published on 22 October 2025 (BOI-TVA-LIQ-30-20-95-20251022), and the Hitachi Cooling & Heating 2026 catalogue eligibility analysis dated 21 July 2026. Provided for general guidance only and not as tax advice; final eligibility is assessed on the installed configuration. Note that R-410A split systems of 12 kW or less with a GWP of 750 or above may no longer be placed on the market from 1 January 2027.