Rates of French vat
TVA is chargeable at the following rates in France:
19.6% (Standard Rate of TVA) Some foodstuffs
Some pharmaceutical products;
Children’s car seats;
Some books;
Some newspapers;
Some periodicals;
Admission to some cultural services;
Admission to some amusement parks;
Some social housing;
Admission to sporting events;
Use of sporting facilities;
Social services;
Cremation services;
Some medical and dental care;
Some collection of domestic waste;
Some street cleaning;
Clothing (children and adults);
Footwear (children and adults);
Tobacco;
Household electrical;
Jewels, jewellery;
Some gas and electricity;
Telephone services;
Petroleum products;
Motor vehicles;
Bars;
Alcoholic beverages;
Some property;
Travel agencies;
Some pesticides;
Some treatment of waste water;
Some gold and currency;
Some legal services;
Works of art;
Collectors items;
Antiques;
Repairing bicycles, shoes and clothing;
Coiffure;
5.5% (Reduced Rate of tva):
Some foodstuffs;
Water supplies;
Some pharmaceutical products;
Medical equipment for disabled persons;
Domestic transport of passengers;
Some books;
Admission to some cultural services;
Admission to some amusement parks;
Pay TV and cable TV;
Writers and composers;
Some social housing;
Agricultural inputs;
Hotel accommodation;
Some medical and dental care;
Some collection of domestic waste;
Some street cleaning;
Mineral water, lemonade and fruit juices;
Some gas and electricity;
Firewood;
Takeaways;
Cut flowers and plants;
Some property;
Some pesticides;
Fertilisers;
Some treatment of waste water;
Some legal services;
Repairing private dwellings completed at least 2 years ago
Window cleaning in private households;
Domestic care services;
Restaurants;
2.1% (Super Reduced Rate of TVA):
Some pharmaceutical products;
Some newspapers;
Some periodicals;
TV licence;
Rates of TVA outside the French mainland
In Corsica the standard TVA rate is also 19.6%, but reduced rates apply to certain products and services.
In the Overseas Departments (excluding French Guiana), the Standard Rate is 8.5% and the Reduced Rate is 2.1%.
Monaco has the same rates of VAT as mainland France.