SUBSIDIES & VAT

Insulation subsidies and VAT in the Netherlands

National and regional support may be available for insulation work in the Netherlands. The relevant route depends on the home, location, measure, timing and the homeowner’s circumstances; not every scheme is open to every resident.

Insulation fitted between timber battens beneath a pitched attic roof
Genuine Noordvaro insulation work; this image does not represent a subsidy decision.

SIX ROUTES TO CHECK

National, municipal and regional rules in one overview

A scheme is only relevant when the property, applicant, measure, contractor and application meet its current conditions. The official authority, not Noordvaro, decides eligibility.

RVO

ISDE for insulation measures

The national subsidy for measures including roof insulation and attic or loft-floor insulation installed by a construction or installation company.

It may be relevant to homeowners outside the current Nij Begun exclusion area who apply within 24 months after the work is completed.

  • The correct category, minimum area and technical insulation value must be met.
  • An approved product or correct product code and the installed thickness matter.
  • The higher rate only applies when the conditions for qualifying multiple measures are met.
Status
Open; RVO currently states that ISDE runs through 2030.
Last checked
Source checked on 3 October 2026.
View official conditions

Municipality of Assen

Assen — Local Insulation Approach

Local support for a poorly insulated owner-occupied home or qualifying apartment in the municipality of Assen.

It may be relevant with energy label D, E, F or G, or an equivalent state with at least two poorly insulated building elements, and a WOZ value no higher than €340,000.

  • The WOZ valuation date is 1 January 2024.
  • Up to 100% of eligible costs, capped at €1,981 per home; for a qualifying mixed owners’ association this applies per apartment right.
  • The quotation, order confirmation or evidence of completed work must contain the required property and measure details.
Status
Applications are listed through 31 December 2028, while budget remains available.
Last checked
Source checked on 3 October 2026.
View official conditions

Municipality of Assen

Assen — income-based municipal subsidy

A separate Assen scheme for owner-occupiers whose registered income in the preceding year is below €40,000.

It may be relevant to an existing owner-occupied house in Assen if the work has not started.

  • The legal scheme definition excludes an existing apartment.
  • A valid quotation or order confirmation signed by both resident and contractor is required.
  • The contractor must be entered in the relevant trade register.
Status
Open; up to €2,500 including VAT, until 31 December 2026 or earlier if the funding ceiling is reached.
Last checked
Source checked on 3 October 2026.
View official conditions

Province of Drenthe

Provincial Drenthe scheme 2026

Provincial insulation support for owner-occupiers whose registered income in the preceding year is below €56,910.

It may be relevant to a non-apartment owner-occupied home in Drenthe, except in Tynaarlo, Aa en Hunze and Noordenveld.

  • Work must not have started when applying, and the signed quotation may be no more than two months old.
  • The applicant must not have received this or an earlier version of the provincial insulation subsidy for the same home.
  • A contractor entered in the relevant trade register must carry out the work.
Status
Open; up to 100% of eligible costs, capped at €2,500. Applications close on 31 December 2026.
Last checked
Source checked on 3 October 2026.
View official conditions

Nij Begun / SNN

Nij Begun Insulation Approach

An insulation and ventilation programme for the province of Groningen and the North Drenthe municipalities of Aa en Hunze, Noordenveld and Tynaarlo.

It may be relevant to an owner-occupied home in the programme area that does not yet meet the Dutch insulation standard.

  • 50% up to €20,000 or 100% up to €40,000 depends on the area, income and individual route.
  • Not every measure receives the same percentage; certain additional measures are supported at 30%.
  • Contracted work must be carried out by a company in the Nij Begun Insulation Approach business network.
  • A separate retroactive route for earlier work has its own commissioning, completion and application timing rules.
Status
Open; all postcode areas were opened by 4 August 2026. SNN states that retrospective applications may be submitted within three years of the final invoice date, no later than 2 June 2028 at 23:59. The official sources are not fully aligned on this point. Ask SNN to confirm the deadline applicable to your circumstances before applying.
Last checked
Source checked on 3 October 2026.
View official conditions

Dutch Tax Administration

9% VAT on qualifying insulation labour

This is a VAT rule, not a subsidy. Labour used to install insulation on floors, walls or roofs may qualify for 9% VAT in a permanently occupied home older than two years.

It may be relevant when qualifying insulation labour, materials and other work are separated correctly on the invoice.

  • The insulation material itself remains subject to 21% VAT.
  • Finishing, demolition, roof-window work and other non-qualifying work may be subject to 21% VAT.
  • The property, work and correct invoice split determine the treatment.
Status
Current VAT rule; it is not a general discount on a complete Noordvaro project.
Last checked
Source checked on 3 October 2026.
View official conditions

A PRACTICAL STARTING POINT

Which official route may be worth checking?

This is a signpost, not an eligibility checker. ‘May’ and ‘could be relevant’ are deliberate: only the official administrator can assess an application.

  1. Do you live in Assen?

    One or both of the two separate Assen schemes may be worth checking, depending on the insulation condition, WOZ value, registered income and application timing. Assen is not part of the Nij Begun area.

  2. Do you live elsewhere in Drenthe?

    The provincial scheme may be relevant depending on the municipality, property type, income, earlier provincial support and timing. This particular scheme excludes Tynaarlo, Aa en Hunze and Noordenveld.

  3. Do you live in Groningen, Aa en Hunze, Noordenveld or Tynaarlo?

    Nij Begun may be relevant. Check the address, home and correct route through the official postcode tool; the current ISDE insulation measures are excluded in this region.

  4. Are you having the roof or attic or loft floor insulated?

    Outside the stated Nij Begun region, ISDE may be relevant if a company completes the work and the technical, area, product and application conditions are satisfied.

  5. Is the permanently occupied home more than two years old?

    The 9% VAT rate may be relevant to qualifying labour used to install insulation on a floor, wall or roof. Materials and other work may remain at 21%.

Check which route may apply before commissioning or starting work. Timing is not consistent across schemes: some allow an application after completion, while others reject work that has already started.

QUOTATIONS & INVOICES

Which details may matter for a subsidy application?

Depending on the scheme, a quotation, order confirmation or invoice may need to state specific information about the proposed or completed work.

  • property and customer details
  • details of the contractor carrying out the work
  • a description of the measure and work
  • where the insulation is fitted in the home
  • the number of square metres
  • the insulation value
  • material, product or RVO product-code details where applicable
  • the planned or actual completion date
  • the appropriate VAT split where applicable

The exact information required differs from one scheme to another.

We can clearly record the relevant implementation details of our work when they are known and applicable to the commission.

NATIONAL SCHEME

How does ISDE apply to roof and attic-floor insulation?

RVO treats roof insulation and attic or loft-floor insulation as separate categories. The installed measure, insulated area, insulation value and product determine which category may fit.

According to RVO, checked on 03-10-2026

Roof insulation

Current product examples require at least Rd 3.5 m²K/W from the newly installed material.

€16.25 per m² for one qualifying measure.€32.50 per m² when the applicable qualifying multiple-measure conditions are met.

A qualifying biobased product may receive an additional €5 per m²; the product code and all other conditions remain decisive.

Attic or loft-floor insulation

Current product examples require at least Rd 3.5 m²K/W from the newly installed material.

€4 per m² for one qualifying measure.€8 per m² when the applicable qualifying multiple-measure conditions are met.

A qualifying biobased product may receive an additional €1.50 per m²; this bonus is not doubled.

Rd value

Rd expresses the thermal resistance of the newly installed insulation layer. It depends on both the material and installed thickness; a product name alone is not enough.

RVO product code

The RVO insulation materials list helps substantiate the material, thickness and indicative amount. A product code does not replace the rest of the eligibility rules.

One or multiple measures

The higher rate is not automatic. A second qualifying insulation measure, or an accepted combination such as a heat pump, solar boiler or district-heating connection, must satisfy the timing rules. Ventilation on its own does not double the amount.

When to apply

A homeowner has all work carried out by a construction or installation company, then applies within 24 months. The installation date determines the applicable rates and conditions.

Roof or attic floor

Roof and attic-floor insulation in the same space are not both funded. Separate, non-overlapping areas are subject to additional combination and area conditions.

TWO DIFFERENT SCHEMES

Insulation subsidies in Assen

The Local Insulation Approach and the income-based municipal subsidy are separate schemes. Their property, financial and timing conditions are different.

Point to compareLocal Insulation ApproachIncome-based municipal subsidy
ApplicantsOwner-occupiers and, under conditions, mixed owners’ associations in Assen.Owner-occupiers of an existing house in Assen; the legal scheme definition excludes an existing apartment.
Main financial conditionWOZ value no higher than €340,000, using the valuation date of 1 January 2024.Registered income in the year before applying below €40,000.
Property conditionLabel D, E, F or G, or an equivalent state with at least two uninsulated or poorly insulated building elements.No separate poor-insulation or WOZ test is stated; the home and application must meet the other scheme rules.
MaximumUp to 100% of eligible costs, capped at €1,981 per home or qualifying apartment right.Up to 100% of eligible costs, capped at €2,500 including VAT per home.
Can work have started?The municipal webpage says applications may be made before or after completion. Because the legal text is not fully aligned, confirm the timing with the municipality before commissioning or starting work.No. The application must be filed before the work is carried out and the work must not have started.
Current deadlineApplications through 31 December 2028; work completed between 15 January 2025 and 30 June 2029.Applications through 31 December 2026, or earlier if the funding ceiling is reached; work within one year after approval.
Official sourceMunicipality of Assen — Subsidie Lokale Aanpak Isolatie gemeente Assen.Municipality of Assen — Gemeentelijke subsidie energiebesparende isolatiemaatregelen.

Local Insulation Approach

Applicants
Owner-occupiers and, under conditions, mixed owners’ associations in Assen.
Main financial condition
WOZ value no higher than €340,000, using the valuation date of 1 January 2024.
Property condition
Label D, E, F or G, or an equivalent state with at least two uninsulated or poorly insulated building elements.
Maximum
Up to 100% of eligible costs, capped at €1,981 per home or qualifying apartment right.
Can work have started?
The municipal webpage says applications may be made before or after completion. Because the legal text is not fully aligned, confirm the timing with the municipality before commissioning or starting work.
Current deadline
Applications through 31 December 2028; work completed between 15 January 2025 and 30 June 2029.
Official source
Municipality of Assen — Subsidie Lokale Aanpak Isolatie gemeente Assen.

Income-based municipal subsidy

Applicants
Owner-occupiers of an existing house in Assen; the legal scheme definition excludes an existing apartment.
Main financial condition
Registered income in the year before applying below €40,000.
Property condition
No separate poor-insulation or WOZ test is stated; the home and application must meet the other scheme rules.
Maximum
Up to 100% of eligible costs, capped at €2,500 including VAT per home.
Can work have started?
No. The application must be filed before the work is carried out and the work must not have started.
Current deadline
Applications through 31 December 2026, or earlier if the funding ceiling is reached; work within one year after approval.
Official source
Municipality of Assen — Gemeentelijke subsidie energiebesparende isolatiemaatregelen.
View Noordvaro in Assen

WHICH AREA?

Drenthe and Nij Begun have a specific geographical boundary

The provincial boundary alone is not enough. Three North Drenthe municipalities are excluded from the specific provincial scheme and included in Nij Begun.

DRENTHE 2026

Provincial Drenthe scheme 2026

For qualifying owner-occupiers in Drenthe, excluding residents of Tynaarlo, Aa en Hunze and Noordenveld.

Key conditions include: not an apartment, preceding-year registered income below €56,910, no earlier version of this provincial subsidy for the same home, and up to 100% capped at €2,500.

Work must not have started and the quotation may be no more than two months old. Applications run from 2 June to 31 December 2026; the legal scheme itself has a formal end date of 31 December 2027.

Some measures may require ecological checks. Cavity-wall insulation has specific company and foam rules; the nature rules relevant to roof or attic work still need to be checked before commissioning it.

View official conditions

NIJ BEGUN

Nij Begun Insulation Approach

For the province of Groningen plus Aa en Hunze, Noordenveld and Tynaarlo in North Drenthe.

50% up to €20,000 or 100% up to €40,000 depends on factors including the reinforcement area, an NCG pathway and income. Additional categories may receive 30%; the official postcode tool and conditions are decisive.

Nij Begun says the phased opening was completed on 4 August 2026. SNN lists applications for future measures through 3 June 2035 at 23:59. The separate retroactive route retains the official earlier commissioning and completion windows. SNN states that retrospective applications may be submitted within three years of the final invoice date, no later than 2 June 2028 at 23:59. The official sources are not fully aligned on this point. Ask SNN to confirm the deadline applicable to your circumstances before applying.

If a company carries out the work, it must belong to the Nij Begun Insulation Approach business network. An ordinary trade-register entry is not sufficient.

Assen is not a Nij Begun municipality. A home in Assen is therefore not automatically covered by that programme.

The Nij Begun area has also been excluded from ISDE insulation measures since 2026. Other ISDE technologies have their own rules.

NATURE & CONTRACTOR RULES

Check ecological and contractor conditions before commissioning work

Ecological conditions may apply to certain insulation measures. Check in advance which rules apply to your home and the proposed measure.

VAT ON INSULATION

When can the 9% VAT rate apply to insulation?

For a permanently occupied home more than two years old, 9% VAT may apply to labour used to install insulation on floors, walls and roofs. The reduced rate does not automatically cover the full project.

Example of a project with different VAT elements

  • qualifying labour used to install insulation → potentially 9% VAT
  • insulation material → 21% VAT
  • separate finishing, demolition, roof-window work and other work → potentially 21% VAT

The exact VAT treatment depends on the work and circumstances. Check the invoice split; this explanation is not individual tax advice.

View the Dutch Tax Administration guidance

FROM RULES TO A WORKING PLAN

Would you like to discuss a suitable insulation project?

Share the existing construction, the area to be insulated and any scheme you are investigating. Noordvaro can discuss the work; the official authority decides the subsidy.

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