Rates of French VAT

Rates of French VAT

As at January 2011, TVA is chargeable at the following rates in France:

19.6% (Standard Rate of TVA)

Some foodstuffs
Some pharmaceutical products
Children’s car seats
Some books
Some newspapers
Some periodicals
Admission to some cultural services
Admission to some amusement parks
Some social housing
Admission to sporting events
Use of sporting facilities
Social services
Cremation services
Some medical and dental care
Some collection of domestic waste
Some street cleaning
Clothing (children and adults)
Footwear (children and adults)
Tobacco
Household electricals

Furs
Jewels, jewellery
Some gas and electricity
Telephone services
Petroleum products
Motor vehicles
Bars
Alcoholic beverages
Some property
Travel agencies
Some pesticides
Some treatment of waste water
Some gold and currency
Some legal services
Works of art
Collectors items
Antiques
Repairing bicycles, shoes and clothing
Coiffure

5.5% (Reduced Rate of TVA)

Some foodstuffs
Water supplies
Some pharmaceutical products
Medical equipment for disabled persons
Domestic transport of passengers
Some books
Admission to some cultural services
Admission to some amusement parks
Pay TV and cable TV
Writers and composers
Some social housing
Agricultural inputs
Hotel accommodation
Some medical and dental care
Some collection of domestic waste
Some street cleaning

Mineral water, lemonade and fruit juices
Some gas and electricity
Firewood
Takeaways
Cut flowers and plants
Some property
Some pesticides
Fertilisers
Some treatment of waste water
Some legal services
Repairing private dwellings completed at least 2 years ago
Window cleaning in private households
Domestic care services
Restaurants

2.1% (Super Reduced Rate of TVA)

Some pharmaceutical products
Some newspapers
Some periodicals
TV licence

Rates of TVA outside the French mainland

In Corsica the standard TVA rate is also 19.6%, but reduced rates apply to certain products and services.

In the Overseas Departments (excluding French Guiana), the Standard Rate is 8.5% and the Reduced Rate is 2.1%.

Monaco has the same rates of VAT as mainland France.

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