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.