France VAT Calculator 2026
Calculate French TVA (VAT) with multiple rate options
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French TVA: 20% standard, with 10%, 5.5% and 2.1% reduced rates
France calls VAT Taxe sur la Valeur Ajoutée (TVA) and operates four positive rates:
- 20% — standard rate; most goods and services, alcohol, professional services, electronics, fashion (above the children's threshold)
- 10% — restaurant and catering services, hotel accommodation, public transport, cultural events, takeaway food not at 5.5%, certain renovation works on housing >2 years old
- 5.5% — most foodstuffs (groceries), bottled water, books and e-books, energy-supply contracts, school canteens, sanitary protection products, equipment for the disabled, gas and electricity contracts (since 2024 reform)
- 2.1% — newspapers, prescription medicines reimbursed by social security, blood products and certain cultural performances
- 0% — exports outside the EU, intra-EU B2B supplies, certain printed press
France additionally applies different rates in Corsica and the overseas departments (DOM): standard rates there are 13% (Corsica), 8.5% (RĂ©union, Guadeloupe, Martinique), with various reduced and super-reduced rates. The calculator uses mainland metropolitan France rates by default.
Franchise en base de TVA: small-business exemption
France's small-business franchise (franchise en base de TVA) lets micro-entrepreneurs and small businesses opt out of charging TVA below sector-specific thresholds:
- Sale of goods, accommodation: ≤ EUR 85,000/year (with EUR 93,500 transition ceiling)
- Services: ≤ EUR 37,500/year (with EUR 41,250 transition ceiling)
- Liberal/regulated professions, lawyers: separate ≤ EUR 37,500/year threshold
The 2025 finance law debated lowering the unified threshold to EUR 25,000 from 2025 — the measure was suspended by Décret in early 2025 pending further consultation, so the EUR 85,000 / EUR 37,500 thresholds remain in effect. Verify with the Bulletin Officiel des Finances Publiques (BOFiP) before relying on a specific figure.
Mandatory e-invoicing rolls out from September 2026
France's e-invoicing reform (originally July 2024, then delayed) is now scheduled to apply from 1 September 2026 for inbound (every French B2B taxpayer must be able to receive electronic invoices) and 2027 for outbound (issuing) at all but the smallest businesses. The system relies on a public “Plateforme de Réception” (PRE) and authorised PDP (Plateformes de Dématérialisation Partenaires).
Until then, paper or PDF B2B invoices remain valid. B2G has been e-invoicing-only via Chorus Pro since 2020.
Worked examples
- EUR 1,000 consulting fee (20%): TVA EUR 200, gross EUR 1,200.
- EUR 100 grocery basket (5.5% on most food): TVA EUR 5.21 inside, net EUR 94.79.
- EUR 100 restaurant bill (10% food, 20% alcohol — bill split): two TVA lines.
- EUR 25 paperback book (5.5%): TVA EUR 1.30 inside cover price.
- EUR 1,000 invoice from a Paris consultancy to a German VAT-registered company: 0% intra-EU reverse charge.
Frequently asked questions
Is takeaway food 5.5% or 10%?
5.5% if the food is sold for later consumption (cold sandwich to take home, supermarket prepared meal). 10% if it's “ready to consume immediately” — hot food, food sold with utensils, food on a plate at a takeaway counter. The line is fuzzy in practice and is the source of many bakery/sandwich-shop classification disputes.
Are e-books 5.5% or 20%?
5.5% since 2019, aligned with print books under EU directive 2018/1713. Audiobooks are also 5.5%. SaaS and downloadable software are 20%.
When are TVA returns due?
The CA3 monthly return is due between the 15th and 24th of the following month, depending on the company's SIREN classification. Annual filers (small businesses on the régime simplifié) file the CA12 form by 5 May with two acompte payments during the year.
How does TVA differ in Corsica and the overseas departments?
Corsica: standard 13% (10% on certain construction, 2.1% on press, 0.9% on certain transport). RĂ©union, Guadeloupe, Martinique: standard 8.5%, reduced 2.1%, super-reduced 1.05%. Mayotte: VAT not yet applied. Guyane: no VAT. The calculator uses mainland metropolitan France rates.
Did the small-business threshold drop to EUR 25,000?
The Finance Law for 2025 included a measure to harmonise the franchise at EUR 25,000, but the measure was suspended in February 2025 pending further consultation. The previous thresholds (EUR 85,000 goods/EUR 37,500 services) remain in force. Track BOFiP for any reactivation.
Official sources
- impots.gouv.fr — La TVA pour les professionnels
- BOFiP — Liquidation de la TVA et taux
- economie.gouv.fr — Franchise en base de TVA
Last reviewed: 2026-05-10.