TVA rates in France
France runs four rates of taxe sur la valeur ajoutée: a standard rate of 20%, two reduced rates of 10% and 5.5%, and a special rate of 2.1%. Which one applies is a question about the product, not the seller, and the boundaries are unusually fine-grained — which is where the money is lost.
| Rate | Applies to |
|---|---|
| 20% | Taux normal — most sales of goods and provision of services |
| 10% | Taux réduit — passenger transport, accommodation, restaurants, museums, cinema, non-reimbursable medicines, certain renovation work |
| 5.5% | Taux réduit — food, non-alcoholic drinks, school canteens, energy, energy-renovation work on buildings |
| 2.1% | Taux particulier — reimbursable medicines, press, certain live performances |
The same meal can carry two different rates
The line between 10% and 5.5% is where French TVA gets genuinely tricky, and it runs through everyday retail. Food for immediate consumption — a restaurant meal, a hot takeaway — sits at 10%. The same food sold to be taken home and eaten later sits at 5.5%. A bakery selling a sandwich to eat in and an identical one to take away charges two different rates on the same item.
The 5.5% rate also carries something more valuable than lunch: energy-renovation work on housing. Insulation, heat pumps and efficiency improvements on residential buildings drop from the 20% standard rate to 5.5%, while other renovation and maintenance work on homes completed more than two years ago sits at 10%. On a €20,000 renovation the difference between 20% and 5.5% is €2,900 — larger than most of the grants people spend weeks applying for.
The 2.1% rate is the narrowest: reimbursable medicines and the press. In Guadeloupe, Martinique and Réunion, 2.1% also serves as the reduced rate for goods that carry 5.5% or 10% in metropolitan France.
Adding TVA
To add TVA to a net (pre-tax) price at the standard rate: gross = net × 1.2. The TVA is 20% of the net amount.
Removing TVA
To find the TVA already inside a gross (TVA-inclusive) price: net = gross ÷ 1.2, then TVA = gross − net. Equivalently, the TVA is 20 ⁄ 120 of the gross — so at the taux normal the TVA is 20/120 — exactly one sixth — of the gross.
Frequently asked questions
What is the France TVA rate?
The standard rate is 20%, with 3 other rates in force (10%, 5.5%, 2.1%) for the categories listed above. The taux normal has been 20% since 1 January 2014.
Why is 20% of the gross price the wrong answer?
Because TVA is charged on the net price, not on the total. On a €100 gross amount at 20%, the TVA is €16.67, not €20.00 — the net is €83.33. Use the "Remove TVA" mode above and the calculator does it for you.
Eat in or take away — which rate?
Food for immediate consumption on the premises is 10%; food sold to take away and consume later is 5.5%. The distinction is about immediate consumption, not about the food itself.
Is renovation work really 5.5%?
Energy-renovation work on residential buildings qualifies for 5.5%. Other improvement, conversion and maintenance work on homes finished more than two years ago is 10%. New construction is 20%.
Autres calculateurs (France)
This calculator uses TVA rates published by impots.gouv.fr and economie.gouv.fr and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from impots.gouv.fr and economie.gouv.fr.