
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 |