Application of the different VAT rates
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Sales and supply of services in France are subject to value added tax (VAT): the trader collects it and then has to pay it back to the tax services. VAT is calculated on the price excluding tax (VAT) at different rates depending on the nature of the product or service and the location of the taxable transaction. This page covers only the most common rates.
In the metropolis
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Food restoration and sale
- The rate of food products sold is 10%.
- If the food products are sold in a package which allows them to be preserved, the rate is 5.50%.
Non-alcoholic beverage and water
- If soft drinks and water are to be consumed immediately, the rate is 10%.
- If soft drinks and water are to be consumed later, the rate is 5.50%.
Alcoholic beverage
The rate is 20%.
Raw chocolate, chocolate powder, chocolate candies, cocoa beans and cocoa butter
The rate is 5.50%.
School canteen
The rate is 5.50%.
Unprocessed agricultural or fish product intended for animal feed
The rate is 5.50%.
Food product intended for human consumption (eggs, meat, fish, crustaceans, seafood, vegetables, fruits...)
The rate is 5.50%.
Confectionery, vegetable fats (margarines), caviar, chocolate and composite products containing chocolate or cocoa
The rate is 20%.
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Accommodation in hotels, furnished rentals, classified camping
The rate is 10%.
Furnished housing supply
The rate is 20%.
Provision of accommodation and social support in social hotel residences
The rate is 5.50%.
Renovation work on a dwelling
- The rate for renovation work to the dwelling is 10%.
- If the renovation of the house results in an energy improvement, the rate is 5.50%.
Delivery of social rental housing and work carried out in social housing
The rate is 10%.
Operation of social home ownership in the priority districts of the city's policy
The rate is 5.50%.
The rate is 5.50% for gas and electricity subscriptions of up to 36kW and for subscriptions for the supply of heat produced at least at 50% from renewable energy sources.
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Admission to zoos and cinemas
The rate is 5.50%.
Botanical park, museum, monument, exhibition, fair, salon, games and fairground and cultural site
The rate is 10%.
Sale and rental of books on any medium
The rate is 5.50%.
Ticketing for sports events (matches, competitions, motor racing)
The rate is 5.50%.
Equestrian center (benefits corresponding to the right to use animals for physical and sporting activities)
The rate is 20%.
Live show
The special VAT rates relate to revenue from the following shows:
- Theatrical representation of dramatic, poetic, lyrical, musical or choreographic works. It must be newly created in France or be a classic work subject to a new staging.
- Circus show exclusively featuring original creations
- Concert and show of varieties, singers or DJ
For the first 140 sessions, the rate is2.1% . From 141e session, it goes to 5.50%.
These rates apply to contemporary works or classical works whose author has died for more than 50 years.
The performance broadcaster must be able to justify the number of performances made, in particular by the presentation of attestations by the businesses of authors or by a reference in the assignment contract.
The entrance to the concerts held in rooms where drinks are served on an optional basis during the show is subject to the reduced rate of 5.50%. If there is no consumer service, the first 140 performances are subject to the 2.1%.
If it is a festival concert, the first 140 representations shall remain subject to the 2.1%, unless a consumer service is present on the festival grounds.
Work of art
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Realization considered as a work of art
The tax authorities classify the following works as works of art, benefiting from the reduced or intermediate rate of VAT:
- Paintings, collage and similar painting, painting and drawing, entirely executed by hand by the artist
- Original engraving, engraving and lithography drawn in limited number directly in black or in color. It must come from one or more boards entirely executed by hand by the artist. The technique or the material used is not important except for mechanical or photomechanical processes.
- Original production of statuary art or sculpture, executed by the artist, and cast of sculpture limited to 8 copies and controlled by the artist or his successors in title
- Hand-made wallpaper and textile, based on original cartons provided by the artist, limited to 8 copies
- Unique copy of ceramic, fully executed and signed by the artist
- Enamel on copper, entirely executed by hand, up to 8 numbered copies and bearing the signature of the artist or art studio
- Photograph taken and printed by the artist, or under his control, signed and numbered up to 30 copies, all formats and supports, of which the author is alive
The importation of works of art, collectors' items or antiques and the sale of an original work by the author or his successors in title shall be taxed at 5.50%.
The assignment of copyright (right of representation, reproduction, adaptation, exploitation) and interpretation is taxed at 10%.
The sale made by a third party (art gallery, antique dealer, dealer, intermediary acting in his own name) is taxed at 20% only on the margin (difference between selling price and purchase price).
Works not regarded as works of art
The outputs that are not considered works of art by the tax administration are:
- Design of architect, engineer and other industrial, commercial, topographic design
- Hand-decorated article of manufacture
- Painted canvas for theater sets or studio backgrounds
- Articles of jewelry or of goldsmiths' wares
- Piece of cabinetwork over 100 years of age (considered as an antique object)
- Posthumous photography (unsigned or authenticated by the artist)
The VAT rate on their sale is 20%.
FYI
craftsmanship that is not considered a work of art (example: decorative stained glass in a private home) is subject to the rate applicable to renovation work on a dwelling.
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Medicinal product reimbursable by the Social Security
VAT is 2.1%.
Male or female condom and feminine hygiene protection
VAT is 5.50%.
Non-refundable drug
VAT is 10%.
HIV self-test device
VAT is 5.50%.
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Publication and printing of periodicals and transfers of information by press agencies
VAT is 10%.
Press publication with a CPPAP number, including online press
VAT is 2.1%.
Pornographic or violent publication, prohibited from sale to minors, public display or advertising
VAT is 20%.
Product | Rate |
|---|---|
Luxury product | 20% |
Unprocessed agricultural or fish product not used for food or agricultural production: - Wool, animal skins, feathers, down, for the manufacture of clothing, household goods or bedding products, etc. - Biofuel (rape, cereals, etc.) - Breeding of domestic animals or ornamental fish | 20% |
Product intended for use as feed for animals producing food for humans | 5.50% |
Product intended for use as feed for non-food producing animals | 10% |
Product used in the preparation of foodstuffs, not intended for human consumption in the unaltered state: animal for slaughter and cold cuts, cereal, grapes for viticulture in particular | 10% |
Product for use in agricultural production or animal husbandry | 5.50% |
Product of horticulture, ornamental floriculture and silviculture which has not undergone any processing: seed, grain, bulb, tuber, horticultural plant, live plant, cut flower, turf, standing tree, wood for heating (felled wood or wood waste, for example) | 10% |
Food product intended for human consumption which has not undergone any processing. It must be sold directly to distribution, catering or consumer professionals and be intended to be consumed as such by the consumer, even if it must be prepared. This is the case, for example, for emptied fish that has been cleaned of its bones or cooked. | 5.50% |
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Live meat and deli animals sold to non-taxable persons
VAT is payable at 2.1%.
Contribution to public broadcasting
VAT is payable at 2.1%.
Sale of original works of art by its author or his successors in title
VAT is payable at 5.50%.
Passenger transport
VAT is payable at 10%.
VAT rates in Corsica
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Food restoration and sale
- The rate for food catering and food sales is 2.1%.
- If the food product cannot be stored, it is 10%.
Non-alcoholic beverage and water
- If soft drinks and water are to be consumed immediately, the rate is 10%.
- If soft drinks and water are to be consumed later, the rate is 2.1%.
Alcoholic beverage
- If the alcoholic beverage is to be consumed on site, the rate is 10%
- If the alcoholic beverage is to be taken away or delivered, the rate is 20%
Raw chocolate, chocolate powder, chocolate candies, cocoa beans and cocoa butter
The rate is 2.1%.
School canteen
The rate is 2.1%.
Unprocessed agricultural or fish product intended for animal feed
The rate is 2.1%.
Food product intended for human consumption (eggs, meat, fish, crustaceans, seafood, vegetables, fruits...)
The rate is 2.1%.
Confectionery, vegetable fats (margarines), caviar, chocolates and composite products containing chocolate or cocoa
The rate is 20%.
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Accommodation in hotels, furnished rentals, classified camping
The rate is 2.1%.
Furnished housing supply
The rate is 10%.
Provision of accommodation and social support in social hotel residences
The rate is 5.50%.
Renovation work on a dwelling
- The rate for renovations to a dwelling is 10%.
- If the renovation of the dwelling results in an energy improvement, it is necessary to 5.50%.
Delivery of social rental housing and work carried out in social housing
The rate is 10%.
Operation of social home ownership in the priority districts of the city's policy
The rate is 5.50%.
The rate is 2.1% on gas and electricity subscriptions up to a maximum of 36 kW and on subscriptions for the supply of heat produced at least at 50% from renewable energy sources.
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Admission to zoos and cinemas
The rate is 2.1%.
Botanical park, museum, monument, exhibition, fair, salon, games and fairground and cultural site
The rate is 2.1%.
Sale and rental of books on any medium
The rate is 2.1%.
Ticketing for sports events (matches, competitions, motor racing)
The rate is 5.50%.
Equestrian center (benefits corresponding to the right to use animals for physical and sporting activities)
The rate is 20%.
Live show
The special VAT rates relate to revenue from the following shows:
- Theatrical representation of dramatic, poetic, lyrical, musical or choreographic works. It must be newly created in France or be a classic work subject to a new staging.
- Circus show exclusively featuring original creations
- Concert and show of varieties, singers or DJ
For the first 140 sessions, the rate is 0.9%. From 141e session, it goes to 2.1%.
These rates apply to contemporary works or classical works whose author has died for more than 50 years.
Performers must be able to justify the number of performances made, in particular by presenting certificates from the businesses of authors or by a reference in the assignment contract.
The entrances to the concerts held in rooms where drinks are served on an optional basis during the show are subject to the reduced rate of 5.50%. If there is no consumer service, the first 140 performances are subject to the 2.1%.
If it is a festival concert, the first 140 representations shall remain subject to the 2.1%, unless a consumer service is present on the festival grounds.
Work of art
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Realization considered as a work of art
The tax authorities classify the following works as works of art, benefiting from the reduced or intermediate rate of VAT:
- Paintings, collage and similar painting, painting and drawing, entirely executed by hand by the artist
- Original engraving, engraving and lithography drawn in limited number directly in black or in color. It must come from one or more boards entirely executed by hand by the artist. The technique or material used is not important except for mechanical or photomechanical processes
- Original production of statuary art or sculpture, executed by the artist, and cast of sculpture limited to 8 copies and controlled by the artist or his successors in title
- Hand-made wallpaper and textile, based on original cartons provided by the artist, limited to 8 copies
- Unique copy of ceramic, fully executed and signed by the artist
- Enamel on copper, entirely executed by hand, up to 8 numbered copies and bearing the signature of the artist or art studio
- Photograph taken and printed by the artist, or under his control, signed and numbered up to 30 copies, all formats and supports, of which the author is alive
The importation of works of art, collectors' items or antiques and the sale of an original work by the author or his successors in title shall be taxed at 5.50%.
The assignment of copyright (right of representation, reproduction, adaptation, exploitation) and interpretation is taxed at 10%.
The sale made by a third party (art gallery, antique dealer, dealer, intermediary acting in his own name) is taxed at 20% only on the margin (difference between selling price and purchase price).
Realization not considered as a work of art
The outputs that are not considered works of art by the tax administration are:
- Design of architect, engineer and other industrial, commercial, topographic design
- Hand-decorated article of manufacture
- Painted canvas for theater sets or studio backgrounds
- Articles of jewelry or of goldsmiths' wares
- Piece of cabinetwork over 100 years of age (considered as an antique object)
- Posthumous photography (unsigned or authenticated by the artist)
The VAT rate on their sale is 20%.
FYI
craftsmanship that is not considered a work of art (example: decorative stained glass in a private home) is subject to the rate applicable to renovation work on a dwelling.
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Medicinal product reimbursable by the Social Security
VAT is 2.1%.
Male or female condom and feminine hygiene protection
VAT is 5.50%.
Non-refundable drug
VAT is 10%.
HIV self-test device
VAT is 5.50%.
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Publication and printing of periodicals and transfers of information by press agencies
VAT is 2.1%.
Press publication with a CPPAP number, including online press
VAT is 2.1%.
Pornographic or violent publication, prohibited from sale to minors, public display or advertising
VAT is 20%.
Product | Rate |
|---|---|
Luxury product | 10% |
Unprocessed agricultural or fish product not used for food or agricultural production: - Wool, animal skins, feathers, down, for the manufacture of clothing, household goods or bedding products, etc. - Biofuel (rape, cereals, etc.) - Breeding of domestic animals or ornamental fish | 10% |
Product intended for animal feed | 2.1% |
Product used in the preparation of foodstuffs, not intended for human consumption in the unaltered state: animal for slaughter and cold cuts, cereal, grapes for viticulture in particular | 2.1% |
Product for use in agricultural production or animal husbandry | 2.1% |
Product of horticulture, ornamental floriculture and silviculture which has not undergone any processing: seed, grain, bulb, tuber, horticultural plant, live plant, cut flower, turf, standing tree, wood for heating (felled wood or wood waste, for example) | 2.1% |
Food product intended for human consumption which has not undergone any processing. It must be sold directly to distribution, catering or consumer professionals and be intended to be consumed as such by the consumer, even if it must be prepared. This is the case, for example, for emptied fish that has been cleaned of its bones or cooked. | 2.1% |
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Live meat and deli animals sold to non-taxable persons
VAT is 0.9%.
Contribution to public broadcasting
VAT is payable at 2.1%.
Sale of original works of art by its author or his successors in title
VAT is payable at 5.50%.
Passenger transport
- VAT is payable at 2.1%.
- For passenger transport between mainland France and Corsica, there is no VAT.
VAT rates in Guadeloupe, Martinique and Reunion
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Food restoration and sale
VAT is payable at 2.1%.
Non-alcoholic beverage and water
VAT is payable at 2.1%.
Alcoholic beverage
VAT is payable at 8.5%.
Raw chocolate, chocolate powder, chocolate candies, cocoa beans and cocoa butter
The rate is 2.1%.
School canteen
The rate is 2.1%.
Unprocessed agricultural or fish product intended for animal feed
The rate is 2.1%.
Food product intended for human consumption (eggs, meat, fish, crustaceans, seafood, vegetables, fruits...)
The rate is 2.1%.
Confectionery, vegetable fats (margarines), caviar, chocolate and composite products containing chocolate or cocoa
The rate is 8.5%.
FYI
Reunion, Martinique and Guadeloupe are exempt from VAT on vegetable oils, animal fats and oils, vegetable and animal oil fractions.
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Accommodation in hotels, furnished rentals, classified camping
The rate is 2.1%.
Furnished housing supply
The rate is 2.1%.
Provision of accommodation and social support in social hotel residences
The rate is 2.1%.
Renovation work on a dwelling
The rate is 2.1%.
Delivery of social rental housing and work carried out in social housing
The rate is 2.1%.
Operation of social home ownership in the priority districts of the city's policy
The rate is 2.1%.
The rate is 2.1% on gas and electricity subscriptions up to a maximum of 36kW and on subscriptions for the supply of heat produced at least at 50% from renewable energy sources.
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Admission to zoos and cinemas
The rate is 2.1%.
Botanical park, museum, monument, exhibition, fair, salon, games and fairground and cultural site
The rate is 2.1%.
Sale and rental of books on any medium
The rate is 2.1%.
Ticketing for sports events (matches, competitions, motor racing)
The rate is 2.1%.
Equestrian center (benefits corresponding to the right to use animals for physical and sporting activities)
The rate is 8.5%.
Live show
The special VAT rates relate to revenue from the following shows:
- Theatrical representation of dramatic, poetic, lyrical, musical or choreographic works. It must be newly created in France or be a classic work subject to a new staging
- Circus show exclusively featuring original creations
- Concert and show of varieties, singers or DJ
For the first 140 sessions, the rate is 1.05%. From 141e session, it goes to 2.1%.
These rates apply to contemporary works or classical works whose author has died for more than 50 years.
Performers must be able to justify the number of performances made, in particular by presenting certificates from the businesses of authors or by a reference in the assignment contract.
The entrances to the concerts held in rooms where drinks are served on an optional basis during the show are subject to the reduced rate of 2.1%. If there is no consumer service, the first 140 performances are subject to the 2.1%.
If it is a festival concert, the first 140 representations shall remain subject to the 2.1%, unless a consumer service is present on the festival grounds.
Work of art
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Realization considered as a work of art
The tax authorities classify the following works as works of art, benefiting from the reduced or intermediate rate of VAT:
- Paintings, collage and similar painting, painting and drawing, entirely executed by hand by the artist
- Original engraving, engraving and lithography drawn in limited number directly in black or in color. It must come from one or more boards entirely executed by hand by the artist. The technique or material used is not important except for mechanical or photomechanical processes
- Original production of statuary art or sculpture, executed by the artist, and cast of sculpture limited to 8 copies and controlled by the artist or his successors in title
- Hand-made wallpaper and textile, based on original cartons provided by the artist, limited to 8 copies
- Unique copy of ceramic, fully executed and signed by the artist
- Enamel on copper, entirely executed by hand, up to 8 numbered copies and bearing the signature of the artist or art studio
- Photograph taken and printed by the artist, or under his control, signed and numbered up to 30 copies, all formats and supports, of which the author is alive
The importation of works of art, collectors' items or antiques and the sale of an original work by the author or his successors in title shall be taxed at 2.1%.
The assignment of copyright (right of representation, reproduction, adaptation, exploitation) and interpretation is taxed at 10%.
The sale made by a third party (art gallery, antique dealer, dealer, intermediary acting in his own name) is taxed at 8.5% only on the margin (difference between selling price and purchase price).
Realization not considered as a work of art
The outputs that are not considered works of art by the tax administration are:
- Design of architect, engineer and other industrial, commercial, topographic design
- Hand-decorated article of manufacture
- Painted canvas for theater sets or studio backgrounds
- Articles of jewelry or of goldsmiths' wares
- Piece of cabinetwork over 100 years of age (considered as an antique object)
- Posthumous photography (unsigned or authenticated by the artist)
The VAT rate on their sale is 8.5%.
FYI
craftsmanship that is not considered a work of art (e.g. decorative stained glass in a private home) is subject to the rate applicable to renovation work on a dwelling.
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Medicinal product reimbursable by the Social Security
VAT is 2.1%.
Male or female condom and feminine hygiene protection
VAT is 2.1%.
Non-refundable drug
VAT is 2.1%.
HIV self-test device
VAT is 2.1%.
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Publication and printing of periodicals and transfers of information by press agencies
VAT is 2.1%.
Press publication holding a CPPAP number, including online press
The VAT is 1.05%.
Pornographic or violent publication, prohibited from sale to minors, public display or advertising
VAT is 8.5%.
Product | Rate |
|---|---|
Luxury product | 8.5% |
Unprocessed agricultural or fish product not used for food or agricultural production: - Wool, animal skins, feathers, down, for the manufacture of clothing, household goods or bedding products, etc. - Biofuel (rape, cereals, etc.) - Breeding of domestic animals or ornamental fish | 8.5% |
Product intended for animal feed | 2.1% |
Product used in the preparation of foodstuffs, not intended for human consumption in the unaltered state: animal for slaughter and cold cuts, cereal, grapes for viticulture in particular | 2.1% |
Product for use in agricultural production or animal husbandry | 2.1% |
Product of horticulture, ornamental floriculture and silviculture which has not undergone any processing: seed, grain, bulb, tuber, horticultural plant, live plant, cut flower, turf, standing tree, wood for heating (felled wood or wood waste, for example) | 2.1% |
Food product intended for human consumption which has not undergone any processing. It must be sold directly to distribution, catering or consumer professionals and be intended to be consumed as such by the consumer, even if it must be prepared. This is the case, for example, for emptied fish that has been cleaned of its bones or cooked. | 2.1% |
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Live meat and deli animals sold to non-taxable persons
VAT is 1.75%.
Contribution to public broadcasting
VAT is payable at 2.1%.
Sale of original works of art by its author or his successors in title
VAT is payable at 2.1%.
Passenger transport
- VAT is payable at 2.1%.
- For maritime transport within the department, there is no VAT.
- Law No. 2018-1317 of 28 December 2018 on finance for 2019Rule 190
- General Tax Code: Articles 278-0a to 279aReduced and intermediate rate
- General Tax Code: Article 281cLive Shows
- General Tax Code: Articles 294 to 296bRates applicable in Guadeloupe, Martinique and Reunion
- General Tax Code: Article 297Rates applicable in Corsica
- French Polynesia Tax Code
- General Tax Code, Annex 3: Article 98aTax definition of works of art, collectors' items and antiques
- Bofip-Taxes n°BOI-TVA-LIQ-30-20-90 on the application of the reduced rate to renovation works
- Bofip BOI-TVA-GEO on territorial VAT arrangements
- Bofip-Taxes n°BOI-TVA-LIQ-30-10-20 on reduced rates for fishery and fish products
- General Tax Code: Articles 297A to 297FWorks of art, collectors' items and antiques
- Order of 10 August 2001 establishing the list of authors and composers considered as classical
- Bofip n°BOI-TVA-SECT-90 on the application of VAT to works of art
- Bofip-Taxes n°BOI-TVA-LIQ-40-20 on taxable benefits at the rate of 2,1 %