EU member state
France VAT
Mainland France charges 20% standard VAT, 10% and 5.5% reduced rates, and a 2.1% super-reduced rate. Restaurants and passenger transport are commonly 10%. Most food, books, and energy-saving work sit at 5.5%. Medicines and many newspapers can be 2.1%. Corsica and the overseas departments use different rates and are not pre-filled here.
Super-reduced
2.1%
Certain medicines and press publications.
Reduced
5.5%
Most food, books, and some energy-efficiency work.
Reduced
10%
Restaurants, renovations, and passenger transport.
Standard
20%
Most goods and services in mainland France.
Net to gross
France pageNet
€100.00
VAT
€20.00
Gross
€120.00
Most goods and services in mainland France. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2014 – now2.1% Super-reduced. Certain medicines and press publications.
- 1 Jan 2014 – now5.5% Reduced. Most food, books, and some energy-efficiency work.
- 1 Jan 2014 – now10% Reduced. Restaurants, renovations, and passenger transport.
- 1 Jan 2014 – now20% Standard. Most goods and services in mainland France.
Freelance VAT notes
France standard is 20%. Auto-entrepreneurs and micro schemes have their own billing rules; check whether you must show VAT. Cross-border B2B services typically reverse charge. Digital B2C may need OSS destination rates.