VAT rates in France

France imposes Value Added Tax (VAT) at different rates as follows for various goods and services:

1. Standard rate - 20%

The standard VAT rate in France is applicable to all taxable goods and services, except when a specific measure allows for a reduced rate.

2. Reduced rate - 10%

Some foodstuffs, certain non-alcoholic beverages, domestic passenger transport, intra-community and international road (some exceptions) and inland waterways transport, admission to some cultural services; hotel accommodation, restaurants (excluding alcoholic beverages).

3. Reduced rate - 5.5%

Some foodstuffs, some non-alcoholic beverages, water supplies, books, some e-books, admission to certain cultural events, admission to sports events.

4. Reduced rate - 2.1%

Some pharmaceutical products, some newspapers and periodicals, license fees, admission to certain cultural events.

5. Zero rate - 0%

Intra-community and international transport (excluding road and inland waterways).

Since January 1, 2022, VAT on gasoline and diesel is fully aligned and deductible as follows:

80% deductible for passenger vehicles (referenced M1: see letter J on the French vehicle registration card);

100% deductible for commercial vehicles (referenced N1: see letter J on the French registration card).

Source: https://bofip.impots.gouv.fr/bofip/1194-PGP.html/identifiant%3DBOI-TVA-DED-30-30-40-20170405 https://www.economie.gouv.fr/cedef/taux-tva-france-et-union-europeenne