FranceManual

Value Added Tax in local language is "Taxe sur la valeur adjoute"

French VAT rates

Value Added Tax in local language is "Taxe sur la valeur adjoute". The French VAT rates are as follows:

  • Standard rate: 20%
  • Reduced rates: 10%, 5.5% and 2.1%

France has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive. The French super-reduced rate is the lowest in the EU (source: European Commission):

  • Foodstuff
    20%, 10% or 5.5% depending on the item.
  • Water supplies
    5.5%
  • Pharmaceutical products
    5.5%, 10% and 20%*
  • Medical equipment for disabled persons
    5.5%
  • Children´s car seats
    20%
  • Passenger transport
    10%
  • Books
    5.5% and 20% (standard rated only if violent or pornographic content)
  • Books on other physical means of support
    5.5% and 20% (standard rated only if advertising or pornographic content)
  • Newspapers
    20%*
  • Periodicals
    20%*
  • Admission to cultural services (theatre, etc)
    5.5% and 20%
  • Admission to amusement parks
    10% and 20%
  • Pay TV / cable
    10%
  • TV licenses
    2.1%
  • Writers / composers
    5.5%
  • Hotel Accommodation
    10%
  • Restaurant and catering services
    10%
  • Restaurants
    10%
  • Admission to sporting events
    5.5%
  • Medical and dental care
    0%
  • Shoes and leather goods
    20%
  • Clothing and household linen
    20%
  •  Hairdressing
    20%

* France also introduced a super-reduced rate of 2.1% on the following items: certain pharmaceutical products; certain newspapers and periodicals; TV licenses; and admission to certain cultural events.

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