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%