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What are the VAT rates in France?

There are 4 different VAT rates in France. The current VAT rates applicable are either 20%, 10%, 5.5% or 2.1%, but most goods sold in France are subject to the payment of the 20% rate (also known as the “regular rate”).

Here is a board with the different VAT rates applied depending on the nature of the good/ service:

VAT Rate

Goods or Services

2.1%

  • Pharmaceutical products reimbursable by social security
  • Newspapers/magazines
  • Sale of live animals for slaughter
  • Admission to certain cultural events

5.5% 

This VAT rate is applied to goods or services considered essential, including:

  • books
  • works of art
  • cinema tickets & sporting event tickets
  • food
  • gas
  • electricity
  • equipment and services for the elderly and the disabled

 

10% 

 

  • restaurants
  • farming industry
  • forestry industry
  • television services (cable TV)
  • household work
  • passenger transport
  • camping pitches rental

20%

Every other taxable good and service that has no specific VAT rate applied to it

alf assists you in registering your company with French VAT. To discover our offer, please visit our VAT registration page.

Read more: 

Why resort to a tax agent?

Is french VAT registration necessary?

What is a tax representative? 

Is the creation of a branch in France with or without permanent establishment more relevant for your business?