VAT is a general consumption tax that is levied directly on the goods and services consumed by customers in France.
The different VAT rates in France are:
| Rate | Type | Goods and services |
|---|---|---|
| 20% | Standard | All other taxable goods and services |
| 10% | Intermediate | Unprocessed agricultural products; firewood; housing improvement works which do not benefit from the 5.5% rate; certain accommodation and camping services; fairs and exhibitions; fairground games and rides; entrance fees to museums; zoos; monuments; passenger transport; the processing of waste; restoration |
| 5,5% | Reduced | Most food products; feminine hygiene protection products; equipment and services for the disabled; books on any medium; gas and electricity subscriptions; supply of heat from renewable energies; supply of meals in school canteens; ticketing for live shows and cinemas; certain imports and deliveries of works of art; improvement works the energy quality of housing; social or emergency housing; home ownership |
| 2,1% | Special | Medicines reimbursable by social security; sales of live animals for slaughter and charcuterie to non-taxable persons; the television license fee; certain shows and press publications registered with the Joint Commission for Publications and Press Agencies |
| 0% | Zero | Vaccines against covid-19 and screening tests |
Certain transactions are exempt from VAT. These include transactions subject to another tax, certain activities of general interest, intra-community trade, as well as exports and certain imports. You can find more about which transactions are tax exempt on the French Ministry of Economy, Finance and Industrial and Digital Sovereignty‘s website.
You can find the special rates that apply in Corsica in art. 297 of the CGI and the special rates applicable to the overseas departments in art. 294 and following of the CGI.