France VAT / Sales Tax

Detailed vat / sales tax rates and rules for France in 2026.

VAT / Sales TaxEUR

France applies a standard VAT (Taxe sur la Valeur Ajoutée, TVA) rate of 20%, with three reduced rates: 10%, 5.5%, and a super-reduced rate of 2.1%. The French VAT system follows EU VAT directives. Corsica benefits from special reduced rates on certain goods and services. The overseas departments (DOM) also have specific VAT arrangements.

Standard Rate

20%

Registration Threshold

€85,800 for goods sales; €34,400 for services (micro-enterprise thresholds, below which VAT is not charged under the franchise en base regime)

Reduced Rates

10% — Restaurants, prepared food, home renovation works, passenger transport, accommodation, cultural events5.5% — Most food products, books, energy supplies (gas, electricity), home energy renovation works, cultural subscriptions2.1% — Newspapers, certain pharmaceutical products, public television license fee, live performances (first 140 shows)

How France VAT / Sales Tax compares

France’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.