France VAT Calculator 2026

20% standard, with reduced rates of 10% and 5.5% on specified categories.

Figures last reviewed 17 August 2026

France VAT at a glance

Standard VAT rate: 20% — ranked 17 of 36 covered here
Reduced rates: 10%, 5.5% — applies to specified categories only
Super-reduced rate: 2.1% — a small, historically fixed list of goods
Compared with the average: +3.01 pts — average across the 36 countries covered is 16.99%
Registration threshold: 85,800 EUR — annual turnover above which registration becomes compulsory
Rates verified: 17 August 2026 — checked against the issuing tax authority

French TVA: 20% standard, with 10%, 5.5% and 2.1% reduced rates

France calls VAT Taxe sur la Valeur Ajoutée (TVA) and operates four positive rates:

20% — standard rate; most goods and services, alcohol, professional services, electronics, fashion (above the children's threshold)
10% — restaurant and catering services, hotel accommodation, public transport, cultural events, takeaway food not at 5.5%, certain renovation works on housing >2 years old
5.5% — most foodstuffs (groceries), bottled water, books and e-books, energy-supply contracts, school canteens, sanitary protection products, equipment for the disabled, gas and electricity contracts (since 2024 reform)
2.1% — newspapers, prescription medicines reimbursed by social security, blood products and certain cultural performances
0% — exports outside the EU, intra-EU B2B supplies, certain printed press

France additionally applies different rates in Corsica and the overseas departments (DOM): standard rates there are 13% (Corsica), 8.5% (Réunion, Guadeloupe, Martinique), with various reduced and super-reduced rates. The calculator uses mainland metropolitan France rates by default.

Franchise en base de TVA: small-business exemption

France's small-business franchise (franchise en base de TVA) lets micro-entrepreneurs and small businesses opt out of charging TVA below sector-specific thresholds:

Sale of goods, accommodation: ≤ EUR 85,000/year (with EUR 93,500 transition ceiling)
Services: ≤ EUR 37,500/year (with EUR 41,250 transition ceiling)
Liberal/regulated professions, lawyers: separate ≤ EUR 37,500/year threshold

The 2025 finance law debated lowering the unified threshold to EUR 25,000 from 2025 — the measure was suspended by Décret in early 2025 pending further consultation, so the EUR 85,000 / EUR 37,500 thresholds remain in effect. Verify with the Bulletin Officiel des Finances Publiques (BOFiP) before relying on a specific figure.

Mandatory e-invoicing rolls out from September 2026

France's e-invoicing reform (originally July 2024, then delayed) is now scheduled to apply from 1 September 2026 for inbound (every French B2B taxpayer must be able to receive electronic invoices) and 2027 for outbound (issuing) at all but the smallest businesses. The system relies on a public “Plateforme de Réception” (PRE) and authorised PDP (Plateformes de Dématérialisation Partenaires).

Until then, paper or PDF B2B invoices remain valid. B2G has been e-invoicing-only via Chorus Pro since 2020.

Worked examples

EUR 1,000 consulting fee (20%): TVA EUR 200, gross EUR 1,200.
EUR 100 grocery basket (5.5% on most food): TVA EUR 5.21 inside, net EUR 94.79.
EUR 100 restaurant bill (10% food, 20% alcohol — bill split): two TVA lines.
EUR 25 paperback book (5.5%): TVA EUR 1.30 inside cover price.
EUR 1,000 invoice from a Paris consultancy to a German VAT-registered company: 0% intra-EU reverse charge.

Frequently asked questions

Is takeaway food 5.5% or 10%?

5.5% if the food is sold for later consumption (cold sandwich to take home, supermarket prepared meal). 10% if it's “ready to consume immediately” — hot food, food sold with utensils, food on a plate at a takeaway counter. The line is fuzzy in practice and is the source of many bakery/sandwich-shop classification disputes.

Are e-books 5.5% or 20%?

5.5% since 2019, aligned with print books under EU directive 2018/1713. Audiobooks are also 5.5%. SaaS and downloadable software are 20%.

When are TVA returns due?

The CA3 monthly return is due between the 15th and 24th of the following month, depending on the company's SIREN classification. Annual filers (small businesses on the régime simplifié) file the CA12 form by 5 May with two acompte payments during the year.

How does TVA differ in Corsica and the overseas departments?

Corsica: standard 13% (10% on certain construction, 2.1% on press, 0.9% on certain transport). Réunion, Guadeloupe, Martinique: standard 8.5%, reduced 2.1%, super-reduced 1.05%. Mayotte: VAT not yet applied. Guyane: no VAT. The calculator uses mainland metropolitan France rates.

Did the small-business threshold drop to EUR 25,000?

The Finance Law for 2025 included a measure to harmonise the franchise at EUR 25,000, but the measure was suspended in February 2025 pending further consultation. The previous thresholds (EUR 85,000 goods/EUR 37,500 services) remain in force. Track BOFiP for any reactivation.

Official sources

Last reviewed: 2026-05-10.

How VAT works in France

Standard 20%, Reduced 10% (restaurants), 5.5% (food, books), Super-reduced 2.1% (medicines, newspapers)

Calculating France VAT

Start from the price excluding tax
VAT is charged on the net price. At 20%, a net EUR 100 becomes EUR 120.00 once VAT of EUR 20.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2000, not subtracting 20%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
France applies reduced rates of 10% and 5.5% to specified categories. Standard 20%, Reduced 10% (restaurants), 5.5% (food, books), Super-reduced 2.1% (medicines, newspapers) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above EUR 85,800 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.

Worked example at 20%

Adding and removing VAT at 20%

Component	Adding to a net price	Removing from a gross price
Starting amount	EUR 100.00	EUR 1,000.00
VAT at 20%	(EUR 20.00)	(EUR 166.67)
Result	EUR 120.00	EUR 833.33

So a net price of EUR 100.00 in France costs EUR 120.00 once VAT is added. Working the other way, a gross price of EUR 1,000.00 contains EUR 166.67 of VAT, leaving EUR 833.33 net.

Computed from the same 20% rate the calculator applies, so this table and the calculator cannot disagree.

Countries with a similar rate

United Kingdom20%Austria20%Germany19%Spain21%

France VAT questions

What is the VAT rate in France?

The standard rate is 20%. Reduced rates of 10% and 5.5% apply to specified categories. That places France 17 of 36 of the countries covered here, 3.01 points above the 16.99% average.

How do I remove VAT from a price in France?

Divide the gross amount by 1.2000. At 20%, a gross EUR 1,000 works back to EUR 833.33 net with EUR 166.67 of VAT. Subtracting 20% from the gross figure is the common mistake and gives the wrong answer.

When do I have to register for VAT in France?

Once taxable turnover passes EUR 85,800 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.

Which countries have higher and lower rates than France?

Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. France sits at 20%.

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