France VAT Rate 2026: 20% Standard Rate

How Much Is VAT in France?

The standard VAT rate in France is 20% in 2026. Other rates: 10% — Restaurant and takeaway meals, passenger transport, hotel accommodation, home renovation works, non-reimbursable medicines; 5.5% — Most food and non-alcoholic drinks, books, energy-efficiency renovation works, menstrual products, many cultural admissions; 2.1% — Reimbursable medicines, press publications, the first performances of certain live shows; 0% — Exports and intra-EU B2B supplies. Locally the tax is called Taxe sur la valeur ajoutée (TVA). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.

How to calculate France VAT

To add 20% VAT to a net (tax-exclusive) price, multiply it by 1.2. To remove VAT from a gross (tax-inclusive) price, divide it by 1.2.

• Add VAT: EUR 100 net × 1.2 = EUR 120 gross (that is EUR 20 of VAT)
• Remove VAT: EUR 120 gross ÷ 1.2 = EUR 100 net (that is EUR 20 of VAT)

Use the France VAT calculator above for any amount, or compare France with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: Mandatory B2B e-invoicing began on 1 September: all firms must receive, large and mid-sized firms must issue
• 2025: Reduced 5.5% rate on gas and electricity subscriptions abolished on 1 August
• 2014: Standard rate raised from 19.6% to 20% and intermediate rate from 7% to 10%
• 1968: TVA extended to retail trade
• 1954: TVA introduced, devised by tax official Maurice Lauré

Is the VAT rate the same everywhere in France?

Corsica has special reduced rates on certain goods and services, the overseas departments of Guadeloupe, Martinique and Réunion apply 8.5% and 2.1%, and VAT does not apply in French Guiana and Mayotte.

Good to know

A plan to cut the franchise en base threshold to a single EUR 25,000 (then EUR 37,500) was abandoned; the EUR 85,000 and EUR 37,500 thresholds remain for 2026.

Meals are 10% whether eaten in or taken away, but alcoholic drinks are 20%; groceries are generally 5.5%.

E-invoices must be exchanged through state-approved platforms (plateformes agréées) using formats such as Factur-X, UBL or CII.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods outside the EU
• Intra-EU B2B supplies of goods to VAT-registered customers
• International passenger and goods transport

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Financial and insurance services
• Medical and healthcare services
• Education and vocational training
• Residential letting (unfurnished)
• Supplies by small businesses under the franchise en base

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Direction générale des Finances publiques (DGFiP) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign sellers of digital services to consumers in France charge France's VAT rate. EU businesses can declare it through the One-Stop Shop (OSS) once their EU-wide cross-border B2C sales exceed EUR 10,000; non-EU businesses use the non-Union OSS from the first sale.

Tourist VAT refunds: Non-EU visitors can reclaim VAT (détaxe) on purchases over EUR 100 in one shop on the same day.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in France?

The standard VAT rate in France is 20% in 2026. Other rates in force: 10% (intermediate rate), 5.5% (reduced rate), 2.1% (super-reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in France?

To add 20% VAT, multiply the net price by 1.2. To remove it from a VAT-inclusive price, divide by 1.2; the difference is the VAT. The calculator at the top of this page does both.

What is the VAT rate on food in France?

Most food and non-alcoholic drinks bought in shops are taxed at 5.5%. Restaurant and takeaway meals are taxed at 10%, and alcohol at 20%.

What is the franchise en base threshold in 2026?

Small businesses can stay outside VAT up to EUR 85,000 of turnover for sales of goods and accommodation, and EUR 37,500 for services. Higher tolerance limits of EUR 93,500 and EUR 41,250 apply before VAT becomes due immediately.

When does e-invoicing start in France?

Since 1 September 2026 every VAT-registered business must be able to receive electronic invoices, and large and mid-sized companies must issue them. Small and micro businesses must start issuing e-invoices on 1 September 2027.

Where these figures come from

• Service-Public Entreprendre - electronic invoicing
• CCI Paris - TVA électricité et gaz passage à 20% au 1er août 2025
• LégiFiscal - franchise en base TVA 2026
• impots.gouv.fr