What is the VAT rate in France?

France has a standard VAT rate of 20% which applies to most goods and services. There is also an intermediate rate of 10% for restaurant meals, transport, and some medicines, a reduced rate of 5.5% for food, books, and essential goods, and a super-reduced rate of 2.1% for certain press publications and reimbursable medicines.

How do I calculate French VAT?

To add VAT (exclusive): multiply the net amount by 0.20 for the standard rate. For example, €400 × 20% = €80 VAT, giving a gross total of €480. To remove VAT (inclusive): divide the gross total by 1.20 to get the net amount, then subtract to find the VAT element. For the 10% rate divide by 1.10, and for 5.5% divide by 1.055.

What is the reduced VAT rate in France?

France has two main reduced VAT rates: 10% (taux intermédiaire) which applies to restaurant meals, passenger transport, renovation work, and certain agricultural products; and 5.5% (taux réduit) which applies to food, non-alcoholic drinks, books, school meals, energy-saving products, and disability equipment.

Is French VAT included in prices?

Yes. In France, consumer-facing prices (prix TTC — toutes taxes comprises) must legally include VAT. The price you see in shops, restaurants, and online stores already includes French VAT. Business-to-business invoices typically show the net price (prix HT — hors taxes) with TVA listed separately so the buyer can reclaim input VAT.

How do businesses charge VAT in France?

VAT-registered businesses in France (identified by their numéro de TVA intracommunautaire) must charge TVA on taxable supplies, issue compliant invoices showing the TVA amount and rate separately, file periodic VAT returns (déclaration de TVA) with the DGFIP, and remit the net VAT collected. Businesses can reclaim input TVA paid on business purchases. The VAT registration threshold is €85,800 for goods and €34,400 for services.

What is the VAT rate in France?

France has four VAT rates: standard rate of 20% (most goods and services), intermediate rate of 10% (restaurants, transport, some renovations), reduced rate of 5.5% (food, books, energy), and super-reduced rate of 2.1% (certain medicines and press). The standard 20% rate applies to the majority of goods and services sold in France.

How do I calculate French TVA at 20%?

To add 20% French TVA: VAT = HT Price × 0.20, TTC = HT + TVA. Example: €100 HT × 0.20 = €20 TVA, TTC = €120. To extract TVA from a TTC price: TVA = TTC × 20/120 = TTC / 6. Example: €120 / 6 = €20 TVA, HT = €100. HT means Hors Taxes (excluding tax), TTC means Toutes Taxes Comprises (all taxes included).

When must a business register for VAT in France?

In France, businesses must register for TVA once annual turnover exceeds €85,800 for goods or €34,400 for services (franchise en base de TVA thresholds). Small businesses below these thresholds can opt for the micro-enterprise regime and are exempt from charging TVA but cannot reclaim input tax.

What is the difference between HT and TTC in France?

HT (Hors Taxes) is the price excluding all taxes — the net amount before TVA is applied. TTC (Toutes Taxes Comprises) is the total price including TVA. B2B invoices in France must show both HT and TTC amounts. Consumer prices in France are always displayed TTC by law.

French TVA computation tool

France VAT Calculator — 20%, 10% & 5.5% Rates

Calculate French VAT (TVA) instantly at the standard 20% rate or reduced 10% / 5.5% rates. Supports both VAT-inclusive and VAT-exclusive calculations for businesses and consumers.

Open VAT Calculator View VAT guide

Instant VAT outputs

20%, 10% & 5.5% rates

Eiffel Tower Paris representing France VAT calculation

20% Standard French VAT rate on most goods and services

5.5% Reduced VAT rate for food, books, and essential goods

< 1 sec Instant calculation for inclusive & exclusive TVA

France VAT Calculator

Enter an amount, select the French TVA rate (20%, 10%, or 5.5%), and choose whether your price already includes VAT.

Amount (€)

French VAT Rate (TVA)

Calculation Type

Now that you have your TVA amount, here's what to do next:

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France VAT Rates Overview

France applies Value Added Tax — known as TVA (Taxe sur la Valeur Ajoutée) — to the supply of goods and services within the country. The French VAT system is administered by the Direction Générale des Finances Publiques (DGFIP) and operates under EU VAT Directive rules. France has four VAT rates that businesses must apply depending on the nature of the supply.

VAT-registered French businesses charge TVA on their sales (TVA collectée), file periodic VAT returns (déclaration de TVA), and can reclaim TVA paid on business purchases (TVA déductible). Use our France VAT Calculator above to instantly compute TVA for any transaction. For other European rates, see our Europe VAT Calculator.

French VAT Rate Breakdown

Standard Rate — 20%

The standard French VAT rate of 20% applies to most goods and services including electronics, clothing, alcohol, professional services, software, and vehicles.

Items at 20%:

Electronics and appliances
Clothing and footwear
Alcohol and tobacco
Professional and consulting services
Software and digital services

Intermediate Rate — 10%

France's intermediate TVA rate of 10% applies to restaurant meals, hotel accommodation, passenger transport, and certain home renovation works.

Items at 10%:

Restaurant meals and food service
Hotel and holiday accommodation
Passenger transport (trains, buses)
Home renovation and improvement works
Certain agricultural products

Reduced Rate — 5.5%

The reduced French TVA rate of 5.5% applies to essential goods to keep everyday necessities affordable for consumers.

Items at 5.5%:

Food and non-alcoholic drinks
Books and e-books
School meals and canteens
Energy-saving equipment and works
Disability and accessibility products

Super-Reduced Rate — 2.1%

France's super-reduced TVA rate of 2.1% applies to a very narrow set of goods and services of particular public interest.

Items at 2.1%:

Certain press publications (registered with CPPAP)
Medicines reimbursable by social security
Live performances (first 140 performances)
Television licence (redevance audiovisuelle)

How to Calculate French VAT

Adding VAT — HT to TTC (Exclusive)

When you have a net price (prix HT) and need to add French TVA:

TVA Amount = Net Amount HT × (TVA Rate / 100)
Gross Amount TTC = Net Amount HT + TVA Amount

Removing VAT — TTC to HT (Inclusive)

When you have a TVA-inclusive price (prix TTC) and need to extract the net amount:

Net Amount HT = Gross Amount TTC / (1 + TVA Rate / 100)
TVA Amount = Gross Amount TTC − Net Amount HT

VAT Calculation Examples

Example 1 — Add 20% VAT

A French agency invoices a client €500 HT for consulting services. What is the final TTC price?

Net Amount HT €500.00

TVA (20%) €100.00

Gross TTC €600.00

Example 2 — Remove 20% VAT

A consumer pays €480 TTC for a product at 20% TVA. What is the net price and TVA element?

Gross Amount TTC €480.00

TVA (20%) €80.00

Net HT €400.00

Example 3 — Add 10% Intermediate VAT

A Paris restaurant charges €90 HT for a dinner. What is the final TTC price at the 10% rate?

Net Amount HT €90.00

TVA (10%) €9.00

Gross TTC €99.00

Example 4 — Remove 5.5% Reduced VAT

A book retails for €21.10 TTC including 5.5% TVA. What is the net price and TVA element?

Gross Amount TTC €21.10

TVA (5.5%) €1.10

Net HT €20.00

VAT Inclusive vs Exclusive in France

In France, consumer retail prices are legally required to be displayed inclusive of TVA — these are called prix TTC (toutes taxes comprises). The price you see on shop shelves, menus, restaurant bills, and e-commerce sites already includes TVA. This applies to all B2C transactions.

For business-to-business (B2B) transactions, invoices show the net amount — prix HT (hors taxes) — with TVA listed as a separate line item. This allows the purchasing business to identify and reclaim the input TVA (TVA déductible) on their own VAT return, reducing their overall tax liability.

In practical terms: if you are a consumer buying in France, the price you pay already includes TVA. If you are a VAT-registered business purchasing for business purposes, you can often reclaim the TVA element. Use our France VAT Calculator to handle both HT and TTC scenarios. For UK VAT calculations, visit our UK VAT Calculator, or use the general VAT Calculator for other rates.

France VAT Rules Overview

TVA in France is governed by the Code Général des Impôts (CGI) and EU VAT Directives. Key rules businesses operating in France need to understand:

VAT Registration (Seuils)

French VAT registration thresholds are €85,800 for goods supply and €34,400 for service provision (auto-entrepreneur regime). Businesses below these may qualify for the franchise en base de TVA exemption.

VAT Returns (Déclaration)

Registered businesses file TVA returns monthly or quarterly (régime réel simplifié) depending on turnover, plus an annual declaration. Submissions are made online via the DGFIP impots.gouv.fr portal.

Input VAT Recovery (TVA Déductible)

VAT-registered businesses can deduct TVA paid on purchases made for taxable business activities. Non-deductible items include passenger vehicles and certain entertainment expenses.

Invoice Requirements

French TVA invoices (factures) must include: supplier's SIRET number and numéro de TVA intracommunautaire, TVA amount shown separately per rate, date of supply, and sequential invoice number.

For cross-border EU transactions involving France, the Europe VAT Calculator can help with multi-country VAT calculations.