VAT in France
The taxe sur la valeur ajoutée (TVA), has just like VAT anywhere else a base rate (20%) and allows some exceptions, typically for goods and services that are considered 'vital'.
20% | Basis, default rate, applicable to most goods. |
10% | Applies to non-processed agricultural products, renovations, some entrance tickets (culture), public transport, sewage treatment and restaurants. |
5,5% | Alimentation, gas and electricity, cinema, renewable energy, isolation works, … |
2,1% | Very limited: (Reimbursed) medicine, cattle, journals, … |
(Source : economie.gouv.fr )
