France (FR) Data

Special rates apply in Corsica and the overseas departments (DOM):

a) CORSICA
0.90%: certain theatrical shows and circuses, sales of live meat and charcuterie
animals to persons not liable to pay tax;
2.10%: goods supplied in Corsica to which the reduced rates are applicable in mainland
France;
8%: certain work on immovable property, agricultural equipment and sales for
consumption on the premises, sales of electricity supplied at low voltage;
13%: petroleum products;

The standard rate applicable in Corsica is the same as in the rest of the country: 19.6%.
b) DOM
In the overseas departments, but not French Guiana, a reduced rate of 2.10% and a
standard rate of 8.5% are applicable.
c) MONACO
Goods and services supplied to or from the Principality of Monaco are regarded as having
been supplied to or from France.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 20%
Reduced 5.5/7%
Super Reduced 2.1%

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
1/01/1968 (1) 6 16.66 20 13
1/12/1968 (1) 7 19 25 15
01/01/1970 7.5 23 33.33 17.6
01/01/1973 7 20 33.33 17.6
01/01/1977 7 17.6 33.33
1/07/1982 (2) 4 | 5.5 | 7 18.6 33.33
01/01/1986 4 | 5.5 | 7 18.6 33.33
01/07/1986 2.1 | 4 | 5.5 | 7 | 13 18.6 33.33
17/09/1987 2.1 | 4 | 5.5 | 7 | 13 18.6 33.33 28
01/12/1988 2.1 | 4 | 5.5 | 7 | 13 18.6 28
01/01/1989 2.1 | 5.5 | 13 18.6 28
08/09/1989 2.1 | 5.5 | 13 18.6 25 | 28
01/01/1990 2.1 | 5.5 | 13 18.6 25
13/09/1990 2.1 | 5.5 | 13 18.6 22
29/07/1991 2.1 | 5.5 18.6 22
01/01/1993 2.1 | 5.5 18.6
01/08/1995 2.1 | 5.5 20.6
01/04/2000 2.1 | 5.5 19.6
01/01/2012 2.1 | 5.5 | 7 19.6
01/01/2014 2.1 | 5.5 | 7 20

(1) Up to 1.1.1970, the VAT rates were applicable to a price inclusive of VAT itself. As from 1.1.1970, the VAT rates apply to prices net of tax.
(2) 4% rate 1.7.1982 to 1.1.1986 was provisional.

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 2.1 Livestock intended for use as foodstuff to non-taxable persons including farmers taxed under the special flat-rate scheme
5.5 Water and soft drinks (if the container allows for conservation) as well as products intended for human consumption with the exception of the following products: a) confectionery products; b) chocolate (except black and plain milk chocolate, chocolate candy, cocoa beans and cocoa butter) and composite products containing chocolate or cocoa; c) margarines and vegetable fats; d) caviar
10 Simple foods or compounds used for feeding livestock, barnyard animals, farmed fish for human consumption and bees, as well as products used in the composition of these foods
20  
2 Water supplies 5.5  
3 Pharmaceutical products 2.1 Medicines, drugs or pharmaceutical products defined in Article L. 5121 -8 of Code of public health, which fulfil the conditions of Article L. 162-17 of the French social security code, or which are approved in accordance with Articles L. 5123-2 and L. 5123-3 of the Code of public health and on the products referred to in 1 °, 3 °, 4 ° and 5 ° of Article L. 1221-8 of the Code of public health and medicinal products subject to temporary authorisation for use referred to in Article L. 5121-12 of the Code of public health
5.5 Products used for women’s hygiene protection
10 Pharmacy and pharmaceutical drugs or products for use in human medicine and subject to the authorisation provided for in Article L. 5121-8 of the Code of public health
20  
4 Medical equipment for disabled persons 5.5  
Children’s car seat 20  
5 Transport of passengers

(+see n° VI)

10  
6 Books 5.5

20

 

Books which have a pornographic character or which may incite violence

Books on other physical means of support 5.5

20

20% applies to books, newspapers and periodicals containing mainly publicity, private advertisements,  obscene or pornographic material; 2.1% also applies to digital press
Newspapers 2.1

20

Periodicals 2.1

20

7 Admission to cultural services (shows, cinema, theatre) 2.1 Theatrical performances, circus performances featuring original creations exclusively designed and produced by the company and using the regular services of a group of musicians, excluding pornographic theatrical performances, only for the first 140 performances
5.5 Cinema, theatrical performances, circus performances featuring original creations exclusively designed and produced by the company and using the regular services of a group of musicians, excluding pornographic theatrical performances
10 Admission to other cultural services (e.g. fairs, zoological and botanical gardens, museums, monuments, caves and sites, cultural exhibitions)
20  
Admission to amusement parks 10

20

 

Amusement parks which do not illustrate any cultural topic

8 Pay TV/ cable TV 10  
TV licence 2.1  
9 Writers, composers, etc. 5.5  
10 Social housing 5.5

 

10

20

Buildings and connected operations covered by social policy program
10a Renovation and repairing of private dwellings 10

 

 

20

Renovation and repairing of private dwellings completed since at least 2 years
10b Window cleaning and cleaning in private households 10

 

 

 

20

If the associated works are also at reduced rate and if they concern dwellings completed since more than 2 years
11 Agricultural inputs 10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

Products from agriculture, fisheries, fish farming and poultry undergone any transformation, which are not normally intended for use in the preparation of foodstuffs or in agricultural production; fertilisers and liming materials listed in Annex I to Regulation (EC) No 889/2008 of 5 September 2008, fertilisers or growing media authorised for sale in accordance with Article L. 255-2 of the Rural and Maritime Fishing Code; plant protection products mentioned in Annex II to Regulation (EC) No 889/2008 of 5 September 2008
12 Hotel accommodation 10  
12a Restaurant and catering services 5.5

10

School canteen

Alcoholic beverages are subject to the standard rate

13 Admission to

Sporting events

5.5  
14 Use of

Sporting facilities

20  
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 20  
16 Supplies by undertakers and cremation services 20  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec eX  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 20

 

10

 
19 Minor repairing (including mending and alteration) of:    
Bicycles 20  
Shoes and leather goods 20  
Clothing and household linen 20  
20 Domestic care services (**) 5.5

10

 
21 Hairdressing 20