Import VAT rates in France
France applies a standard VAT rate of 20% and reduced rates of 13%, 10%, 8.5%, 5.5%, 2.1%, 1.1%, 0.9%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Provision of medical and dental care and thermal treatment Article 261 4. 1° of the general tax code | |
| 0.9% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) For Corsica: 0.9% on sales of live animals to non-sujected to VAT entities, and on the first performances or circus. | |
| 1.1% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) The super reduced rate in Martinique, Guadeloupe and Réunion is 1.05% (for the press). | |
| 2.1% super-reduced | Newspapers Article 298 septies of the general tax code | 49019900 4902 49030000 49070010 49111090 |
| 2.1% super-reduced | Periodicals Publications of general interest with a direct connection to current affairs | 49019900 4902 49030000 49070010 49111090 |
| 2.1% super-reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection For reimbursed pharmaceutical products (article 281 octies of the general tax code) | 2941 30021100 30021200 30021300 30021400 30021500 30021900 300220 3004 3005 30061090 30062000 … |
| 5.5% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C The reduced rate do not apply to supplies of such items to which the profit margin scheme is being applied - Article 278-0 bis I of the general tax code | 49119100 58050000 9701 97020000 97030000 97040000 97050000 97060000 |
| 5.5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Shows, theatres, circuses, concerts, cinemas, admission to zoologic parcs, teaching and practice of horseback riding, entry fees for video gaming competitions (article 278-0 bis F, G, L and O of the general tax code) | |
| 5.5% reduced | Domestic care services such as home help and care of the young, elderly, sick or disabled Article 278-0 bis D of the general tax code | |
| 5.5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Foodstuffs for animal consumption (article 278-0 bis A. 1°-00 bis of the general tax code). Excepted foodstuffs intended for pet food (2309 10) | 0505 05069000 0507 0511 0714 1006 12115000 12119086 12122100 12122900 15 1703 … |
| 5.5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Confectionery products, certain composite products containing chocolate or cocoa, margarines and vegetable fats, caviar are taxed at the normal rate (article 278-0 bis A. 1° of the general tax code). Excepted 1604 31 00, 1604 32 00, 1517 10, 1704, 1803, 1805 00 00, 1806 10, 1806 90 | 02 03 04 05040000 07 08 11 1302 15 16 17 18 … |
| 5.5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Comments Products of agricultural, fishery, fish and poultry origin which have not undergone any processing and which are normally intended for use in agricultural production (article 278-0 bis A. 1°-0 bis of the general tax code). | 01 03 04 05 07 10 12 1301 14049000 17 23080040 4403 … |
| 5.5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy The building land, the construction and some works for social housing (articles 278 sexies, 278 sexies A and 278 sexies-0 A of the general tax code) | |
| 5.5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Article 278-0 bis A 3° of the general tax code | 37040010 370500 48203000 4901 4902 49030000 49040000 49059100 49059900 49060000 49111010 49111090 … |
| 5.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Article 278-0 bis A 2° of the general tax code | 30061090 40141000 63051010 63052000 63053290 63053900 63059000 901831 90183900 |
| 5.5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection For sanitary protection for women (article 278-0 bis A 1° bis of the general tax code), and condoms (article 278-0 bis A, 1° ter of the general tax code) | 39249000 40141000 961900 |
| 5.5% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied Energetic improvement works in more than two years old housings (article 278-0 bis A of the general tax code) | |
| 5.5% reduced | Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest From 1 October 2025 - Article 278-0 bis, P of the general tax code | 84191200 |
| 5.5% reduced | Admission to sporting events Article 278-0 bis J of the general tax code | |
| 5.5% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 Household waste and similar waste collection and treatment services (article 278-0 bis M of the general tax code) | |
| 5.5% reduced | Supply of district heating Subscriptions to deliveries of heat energy distributed by networks, as well as the supply of heat when produced at least 50% from biomass, geothermal, solar thermal energy, waste and recovered energy, and delivery of chilled energy distributed by networks (article 278-0 bis B and B bis of the general tax code) | |
| 8.5% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) The standard VAT rate in Martinique, Guadeloupe and Réunion is 8.5%. The reduced rate is 2.1%. There is also a zero VAT rate in Martinique, Guadeloupe and La Reunion, particularly for essential goods and air and see transport. | |
| 10% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites article 279 a of the general tax code | |
| 10% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings article 278 bis 5° b e of the general tax code. Excepted 2501 00 10 and 2827 39 10 | 02 15141910 15141990 15162095 151800 15219091 15219099 21022019 250100 28020000 28201000 28209090 … |
| 10% reduced | Reception of radio and television broadcasting services Television broadcasting services (article 279 b octies of the general tax code) | |
| 10% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Admission to exhibitions, sites and installations of a cultural, recreational, educational or professional nature (article 279 b nonies of the general tax code) | |
| 10% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy The rest of the social housing works (article 279-0 bis A of the general tax code) | |
| 10% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection For non reimbursed pharmaceutical products (article 278 quater of the general tax code) | 28044000 28112930 2941 30012010 30019020 30021200 300220 3004 3005 30063000 30066000 30067000 … |
| 10% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied The rest of the renovation works in more than two years old housings is taxed at 10% (article 279-0 bis of the general tax code) | |
| 10% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Article 279 m of the general tax code (alcoholic beverages excluded) | |
| 10% reduced | Supply of water Article 279 b 2° of the general tax code | |
| 10% reduced | Transport of passengers and their accompanying luggage Article 279 b quater of the general tax code | |
| 10% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them Royalties (article 279 g of the general tax code) | |
| 13% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) For Corsica: rate of 13% on oil products; 10% on construction works, sales on farm machinery, sales on eaten in products, etc.; 2.1% (reduced rate). | |
| 20% | http://bofip.impots.gouv.fr/bofip/1379-PGP Article 278 of the General Tax Code |
TEDB · 26 October 2026