Taxes
France — Tax: VAT
France applies a standard VAT (TVA) rate of 20% on most goods and services, with three reduced rates: 10% (restaurants, transport, some agricultural products), 5.5% (most foodstuffs, books, energy — extended to network-distributed cooling energy from 21 February 2026), and 2.1% (certain medicines and the press). Rates themselves are unchanged for 2026, though the classification of some goods/services into rate categories has shifted.
VerifiedGovernment / official sourceimpots.gouv.fr — Taxe sur la Valeur Ajoutée (TVA)Last reviewed: 2026-07-20
Key facts
- Standard rate: 20% — most goods and services.
- Intermediate rate: 10% — restaurants, passenger transport, some agricultural products.
- Reduced rate: 5.5% — most foodstuffs, books, energy (extended to network cooling energy from 21 Feb 2026).
- Super-reduced rate: 2.1% — certain medicines and press publications.
Costs
- Standard VAT rate: 20%
- Intermediate rate: 10%
- Reduced rate: 5.5%
- Super-reduced rate: 2.1%
Common mistakes
- Assuming a single VAT rate applies uniformly — France uses four distinct rates depending on goods/service category.