France VAT Rate (2026)
France operates four VAT rate levels — standard 20%, reduced 10% (restaurant meals, passenger transport, hotel stays), reduced 5.5% (food, books, energy renovation), and super-reduced 2.1% (certain press publications and reimbursable medicines) — one of the most complex VAT structures in the EU.
France VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 20% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 10% | Reduced | Some foodstuffs; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to amusement park (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs; cut flowers and plants for decorative use. |
| 5.5% | Reduced | Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); e-books; admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services; cut flowers and plants for food production. |
| 2.1% | Super-reduced | Some pharmaceutical products; some newspapers and periodicals; TV licence. |
| 0% | Zero | Intra-community and international transport (excluding road and inland waterways). |
France standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1968 – 1 Dec 1968 | 17% |
| 1 Dec 1968 – 1 Jan 1970 | 19% |
| 1 Jan 1970 – 1 Jan 1973 | 23% |
| 1 Jan 1973 – 1 Jan 1977 | 20% |
| 1 Jan 1977 – 1 Jul 1982 | 18% |
| 1 Jul 1982 – 1 Aug 1995 | 19% |
| 1 Aug 1995 – 1 Apr 2000 | 21% |
| 1 Apr 2000 – 1 Jan 2014 | 20% |
| 1 Jan 2014 – present | 20% |
Reduced rate categories in detail
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5.5% reduced rate
The 5.5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Super-reduced rate
A super-reduced rate of 2.1% applies to historically grandfathered categories. Super-reduced rates below 5% are permitted under EU VAT Directive rules only for categories that were already taxed at these rates when the country joined the EU.
Import VAT rate for France
France applies its standard 20% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into France
Tourist VAT refund in France
Non-EU residents shopping in France can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your France VAT refund
Key facts
- Registration threshold: €85,800 annual turnover
- Standard rate: 20%
- Reduced rates: 10%, 5.5%, 2.1%, 0%
- Tax authority: Direction Générale des Finances Publiques (DGFiP)
- Currency: EUR
FAQ
What is the VAT rate in France?
The standard VAT rate in France is 20%.
Reduced rates of 10% and 5.5% and 2.1% and 0% apply to essential goods and services.
What is the import VAT rate for France?
Import VAT into France is charged at the standard 20% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
What is France's VAT rate on restaurant meals?
Restaurant meals (including takeaway) are taxed at the 10% reduced rate in France. Alcohol consumed at a restaurant is taxed at the standard 20% rate.
What is the French super-reduced VAT rate of 2.1%?
France's 2.1% super-reduced rate applies to medicines reimbursable by social security and certain press publications. It is one of the few remaining super-reduced rates in the EU.
How do I validate a France VAT number?
France VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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