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 |