There are 4 VAT rates in mainland France:

• The standard rate set at 20%: It applies to transactions involving goods or services that do not have special provisions
• The intermediate rate of 10%: It applies in particular to operations relating to (non-exhaustive list):
  
  • Unprocessed agricultural products
  • To work aimed at transforming, improving and maintaining homes
  • Personal assistance services
  • Accommodation and transport services
  • Medicines not reimbursed by social security
    
• The reduced rate of 5.5%: It applies to essential products and services such as (non-exhaustive list):
  
  • Water, non-alcoholic beverages, human food products
  • Facilities for disabled people
  • Energy improvement work on homes over two years old
  • Subscription to energy supplies (gas and electricity)
    
• The special rate of 2.1%: It applies to certain press publications or certain shows as well as to medicines reimbursable by social security

The special rate of 2.1%: It applies to certain press publications or certain shows as well as to medicines reimbursable by social security

Tips:In the presence of a given price including tax, the following coefficients allow us to obtain the prices excluding tax:

• coefficient of 0.833 for a transaction subject to the standard VAT rate of 20%,
• coefficient of 0.909 for a transaction subject to the reduced VAT rate of 10%
• coefficient of 0.947 for a transaction subject to the reduced VAT rate of 5.50%
• coefficient of 0.979 for a transaction subject to the specific VAT rate of 2.1%