TVA rates in France for 2026
France charges TVA at a standard rate of 20%, with reduced rates of 10%, 5.5%, and 2.1%. Amounts on this page are in Euro (EUR).
20% standard, 10% on restaurants, hotels and transport, 5.5% on groceries, books and cinema and concert tickets, 2.1% on medicines reimbursed by social security and on newspapers — one of the most finely graded systems in Europe.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 20% | standard | 1.2 | 16.67% |
| 10% | reduced | 1.1 | 9.09% |
| 5.5% | reduced | 1.055 | 5.21% |
| 2.1% | reduced | 1.021 | 2.06% |
How much TVA is inside a price
If a price already includes TVA, divide by 1 plus the rate: at 10%, €100 ÷ 1.1 = €90.91 before tax, so €9.09 is tax.
| Rate | Tax in €100 | Net of €100 | Tax in €1,000 | Net of €1,000 |
|---|---|---|---|---|
| 20% | €16.67 | €83.33 | €166.67 | €833.33 |
| 10% | €9.09 | €90.91 | €90.91 | €909.09 |
| 5.5% | €5.21 | €94.79 | €52.13 | €947.87 |
| 2.1% | €2.06 | €97.94 | €20.57 | €979.43 |
Adding TVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 2.1%, €1,000 × 1.021 = €1,021.
| Rate | Tax on €100 | €100 plus tax | Tax on €1,000 | €1,000 plus tax |
|---|---|---|---|---|
| 20% | €20 | €120 | €200 | €1,200 |
| 10% | €10 | €110 | €100 | €1,100 |
| 5.5% | €5.50 | €105.50 | €55 | €1,055 |
| 2.1% | €2.10 | €102.10 | €21 | €1,021 |
How France's standard rate compares
France's 20% standard rate compares with a median of 18%: 10 of the 39 countries in this calculator's table charge more, 25 less. Its lowest rate above zero is 2.1%: 2 countries go lower, and 36 have no rate that low.
United Kingdom, Türkiye, and Morocco also charge 20% as standard.
10% is also used by South Korea, Japan, Vietnam, Spain, Italy, Russia, Türkiye, Morocco, and Australia. No other country in the table uses 5.5% or 2.1%.