France

VAT in France

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 )