France VAT (TVA) calculator 2026

The 5.5% reduced rate (CGI art. 278-0 bis) applies to human food (non-alcoholic food and drink), print and digital books, disability equipment and services, energy-efficiency renovation works on existing dwellings, and photovoltaic solar installations up to 9 kWc, among other categories defined by the code.

Yes. For example, food consumed at a restaurant is taxed at 10%, but alcoholic beverages on the same bill attract 20%. Each line item must be rated individually, the TVA amounts summed per rate bracket, and both bracket sub-totals stated separately on the invoice before a combined total.

Not below the franchise thresholds. Micro-entrepreneurs under the TVA franchise en base do not charge or collect TVA, and must state 'TVA non applicable — art. 293 B du CGI' on their invoices (this article number will be renumbered when the CGI recodification by Ordonnance 2025-1247 takes effect on 1 September 2026; rates are unchanged). Note that the TVA franchise base for services (€37,500) is well below the micro-regime income ceiling (€83,600), so service providers can be liable for TVA while still computing income under the micro-regime.

No. The metropolitan rates (20/10/5.5/2.1%) do not apply in Guadeloupe, Martinique, or Réunion, which have their own structure with a standard rate of 8.5%. Guyane and Mayotte are outside the EU VAT area entirely and apply no VAT.

The 20% standard rate is set by CGI art. 278; the 10% rate by art. 279; the 5.5% rate by art. 278-0 bis; and the 2.1% rate by arts. 281 quater (theatrical performances), 281 sexies (press), and 281 octies (reimbursable medicines). These article numbers are valid through 31 August 2026 and are recodified without rate change by Ordonnance n° 2025-1247 of 17 December 2025 effective 1 September 2026.