The VW id.3 costs about 30k. It doesn't have a heat pump by default, but it's a 1,200 EUR add-on. Which probably makes sense; in some markets where it's sold it doesn't really get cold enough that one is of significant benefit.
Interestingly, the Hyundai Inster (20k EUR) and Renault 5 (25k EUR) both have heat pumps as standard equipment.