🧠 Calquify Intelligence
France VAT rate: 20% standard — 10% / 5,5% reduced
France applies a standard VAT rate of 20% to most goods and services, with reduced rates of 10% / 5,5% for qualifying categories including food and essential goods. 5,5% / 10% applies to food products. Businesses with turnover above the registration threshold must register for VAT and charge it on sales. Input VAT on business purchases is recoverable.
Source: DGFIP + Direction générale des douanes 2026
B2C digital services from abroad are taxed at France's local rate
Under EU/UK rules (2015/2021), digital services sold to France consumers are taxed at France's local VAT rate regardless of the supplier's location. Streaming services, apps, software, and e-books all attract 20% when sold to France consumers. Foreign suppliers must register for VAT in France or use the relevant One Stop Shop (EU OSS or UK) if their sales exceed the threshold.
Source: DGFIP + Direction générale des douanes digital services guidance 2026
France VAT in international context
France's 20% standard rate compares to the EU average of approximately 21,5%. Germany (19%) and Luxembourg (17%) apply lower standard rates; Denmark and Sweden (25%) higher. The reduced rate structure — 10% / 5,5% — determines the real consumer cost of essential goods. 5,5% / 10% on food is the most consumer-significant rate.
Source: European Commission VAT comparison 2026
France VAT Rates by Category 2026
DGFIP + Direction générale des douanes
📋 Reference Data
France VAT Rates by Category 2026
DGFIP + Direction générale des douanes
| VAT Band | Key Categories | Notes |
|---|---|---|
| Standard 20% | Most goods and services, alcohol, digital services (B2C), luxury goods | Taux normal |
| Intermediate 10% | Restaurant food and drink, take-away hot food, renovation/improvement of residential buildings, transport of persons (taxi, bus), hotels, agricultural products not for human consumption | Taux intermédiaire |
| Reduced 5,5% | All food (human consumption, not restaurant), books (print and e-books), subscription to gas and electricity, some social housing, disability equipment, school canteen | Taux réduit — broad food coverage |
| Super-Reduced 2,1% | Medicines reimbursed by social security (listed by Sécurité Sociale), press (daily newspapers and periodicals) | Taux super-réduit — one of Europe\s lowest for pharmaceuticals |
ⓘ VAT applies to taxable supplies in France. Businesses registered for VAT must charge VAT on sales and may recover input VAT on business purchases. Exempt supplies (if any) do not allow input VAT recovery.
France VAT vs Key European Comparisons 2026
National tax authorities + European Commission
| Category | France | Germany | France | Netherlands | Ireland |
|---|---|---|---|---|---|
| Standard rate | 20% | 19% | 20% | 21% | 23% |
| Food (basic) | 5,5% / 10% | 7% | 5,5% | 9% | 0% |
| Hotels | 20% | 7% | 10% | 9% | 9% |
| Books | Zero/Reduced | 7% | 5,5% | 9% | 0% |
| Medicines | Zero/Reduced | 7% | 2,1% | 9% | 0% |
| Energy (household) | Reduced | 19% | 5,5% | 9% | 13,5% |
ⓘ France and Ireland share the most consumer-friendly structures for food and essential goods. Germany's 7% reduced rate covers a broad range of categories. France's 2,1% super-reduced rate on reimbursed medicines is the EU's lowest for pharma. Netherlands applies 9% to most food with no zero rate.
🔗 Explore Related Intelligence
→
Tax Data
VAT Rates Europe 2026
Full European VAT comparison — all 27 EU states plus UK, NO, CH
→
Tax Data
Income Tax Rates France 2026
France income tax — the partner to VAT in total tax picture
→
Tax Data
Corporate Tax Rates Europe 2026
Corporation tax alongside VAT for business tax planning
→
Tax Data
Self-Employment Tax Deductions Europe
VAT registration and self-employment tax interaction
🔬 Methodology & Sources
France VAT System
France operates a multi-rate VAT system administered by DGFIP + Direction générale des douanes. VAT is charged on taxable supplies of goods and services. Businesses above the registration threshold must register, charge VAT on sales, and file regular VAT returns. Input VAT on business purchases is recoverable. The difference between output VAT (charged on sales) and input VAT (paid on purchases) is paid to or reclaimed from the tax authority.
Formula
VAT = Net × rate | Gross = Net × (1 + rate) | Net = Gross ÷ (1 + rate) | VAT_payable = Output_VAT − Input_VAT
CitationDGFIP + Direction générale des douanes VAT legislation 2026; EU VAT Directive 2006/112/EC (where applicable).
❓ Frequently Asked Questions
France's standard VAT rate is 20%. This applies to most goods and services unless a specific reduced, zero, or exempt rate applies. The reduced rate is 10% / 5,5%, applying to categories including food (5,5% / 10%), books, and essential goods. Businesses with taxable turnover above the registration threshold must register for VAT, charge it on sales, and can reclaim VAT paid on business purchases.
France applies 5,5% / 10% to food products. This is one of the most consumer-significant VAT rates as food is a major household expense. The exact definition of qualifying food varies — in the UK, for example, hot food prepared for immediate consumption is standard-rated at 20%, while cold food for home consumption is 0%. Restaurant meals carry different rates to supermarket food in most countries.
France's 20% standard rate is broadly mid-range for Europe. Hungary has the highest at 27%; Switzerland the lowest at 8,1%. Germany's 19% is below France; Denmark's 25% is above. The key differentiator is reduced rate coverage — France's treatment of food (5,5% / 10%) and essential goods determines the real consumer cost of the VAT system.
Businesses must register for VAT in France when their taxable turnover exceeds the registration threshold. Non-resident businesses selling to France consumers may need to register for VAT if selling digital services or goods above relevant thresholds. EU businesses can use the EU One Stop Shop (OSS) for B2C digital services across all EU member states with a single registration.
Yes — VAT-registered businesses can reclaim input VAT paid on goods and services purchased for business use. The recoverable amount is offset against VAT charged on sales (output VAT). If input VAT exceeds output VAT in a period, the business can claim a refund. Businesses making only exempt supplies cannot recover input VAT. Businesses making mixed taxable and exempt supplies can partially recover input VAT using a partial exemption calculation.
Sources & References
Data sourced from official institutional publications. Results are for informational purposes only. Last reviewed Jan 2026.
Data Disclaimer
France VAT rates from DGFIP + Direction générale des douanes 2026. Reduced rates apply to specific product categories — verify with tax adviser for specific business situations.
France VAT rates from DGFIP + Direction générale des douanes 2026. Reduced rates apply to specific product categories — verify with tax adviser for specific business situations.