VAT in France (TVA): 20%, 10%, 5.5% and 2.1% Rates Explained
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
France has four VAT (taxe sur la valeur ajoutée, TVA) rates, and the one on your receipt depends on what you buy and how you consume it. The short answer: 20% is the standard rate on most goods and services; 10% is the intermediate rate (restaurant meals, hotels, passenger transport, renovation work); 5.5% is the reduced rate (basic food, books, energy); and 2.1% is the super-reduced rate (medicines reimbursed by Social Security, press publications).
The 20% standard rate
The normal rate of 20% applies by default to almost everything not assigned a reduced rate: electronics, clothing, cars, professional services, and — importantly — all alcoholic drinks, however they are served. When no special rate is provided, 20% governs.
The 10% intermediate rate
The 10% rate covers hospitality and everyday services: restaurant meals (excluding alcohol, always 20%), hotel and accommodation services, passenger transport, cultural activities, and renovation work on homes older than two years. The logic is consistent: what you consume on the spot at a restaurant is 10%, while the same ingredients bought packaged for later consumption at a shop are 5.5%.
The 5.5% reduced rate
The 5.5% rate applies to basic foodstuffs for human consumption (bread, milk, fruit, vegetables, meat, fish — provided they are sold in packaging that allows storage), non-alcoholic drinks, books (paper and digital), and essential energy supplies. Prepared food sold to take away for immediate consumption sits at the boundary: immediate-consumption prepared dishes are generally 10%, while storable packaged food is 5.5%.
The 2.1% super-reduced rate
The narrowest rate, 2.1%, is reserved for medicines reimbursed by Social Security and blood products, and for press publications (newspapers and magazines). Non-reimbursed medicines and pharmacy preparations fall under 10% instead.
What this means for you
Prices you see are TTC. Consumer prices in France must be displayed inclusive of VAT, so the rate is already in the price — check the receipt (ticket de caisse) to see it broken down.
Restaurants vs. supermarkets. The same pizza is 10% eaten in the restaurant and 5.5% bought frozen at the store; a glass of wine is 20% either way.
Travellers. VAT is a consumption tax: there is no general tourist refund at the counter, though the standard détaxe scheme applies to non-EU residents on larger purchases made for export.
Small businesses note: freelancers under the micro-entrepreneur regime may qualify for the franchise en base de TVA (VAT exemption below revenue thresholds — currently €91,900 for sales and €36,800 for services [NEEDS VERIFICATION]), meaning they neither charge nor recover VAT.
Frequently asked questions
Q: Is VAT included in the prices displayed in French shops?
A: Yes. Prices shown to consumers must include VAT (prix TTC); businesses quote excluding VAT (prix HT) only to other professionals.
Q: Why is restaurant food 10% but groceries 5.5%?
A: The law distinguishes immediate consumption (10% — a served meal) from storable food products bought for later use (5.5%). Alcohol is the exception: always 20%.
Q: Do medicines all get the 2.1% rate?
A: No. Only medicines reimbursed by Social Security (and blood products) get 2.1%; non-reimbursed medicines and pharmacy preparations are 10%.
Q: As a freelancer, must I charge VAT?
A: Not necessarily. Under the franchise en base de TVA, micro-entrepreneurs below the revenue thresholds neither charge VAT to clients nor recover it on purchases — check the current thresholds before invoicing.
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