VAT rates in the hygiene and health sector
Verified 15 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Different VAT rates apply in the area of hygiene and health. We present the main rates in this sheet.
Metropolitan France
Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 20%.
Male and female condoms and protective masks are subject to VAT at 5.5%. Female hygiene products are also subject to VAT at 5.5%.
Corsica
Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 20%.
Male and female condoms and protective masks are subject to VAT at 5.5%.
Female hygiene products are subject to VAT at 2.1%.
Martinique, Guadeloupe, The meeting
Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 8.5%.
Male and female condoms are subject to VAT at 2.1%. Female sanitary pads and protective masks are also subject to VAT at 2.1%.
Please note
Importing of certain products in Guadeloupe, Martinique and Reunion Island exempt VAT. These are in particular products of primary health or food necessity.
The full list is detailed in the General Tax Code.
Metropolitan France
Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 10%.
Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:
- Masterful preparation
- Compendial Drugs
- Drug or pharmaceutical product
The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.
Wound dressings are subject to VAT at 20%.
Corsica
Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 10%.
Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:
- Masterful preparation
- Compendial Drugs
- Drug or pharmaceutical product
The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.
Wound dressings are subject to VAT at 20%.
Guadeloupe, Martinique, Reunion
Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 2.1%.
Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:
- Masterful preparation
- Compendial Drugs
- Drug or pharmaceutical product
The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.
Wound dressings are subject to VAT at 8.5%.
Please note
Importing of certain products in Guadeloupe, Martinique and Reunion Island exempt VAT. These are in particular products of primary health or food necessity.
The full list is detailed in the General Tax Code.
Blood products of human origin which are not for direct therapeutic use are subject to VAT at 2.1%.
These products are:
- Labile blood product
- Plasma paste
- Transfusion plasma in which an industrial process is involved
- Plasma fractionation medicinal product
- Diagnostic medical device in vitro and its accessories
- Therapeutic cell product
- Pharmaceutical excipient and non-pharmaceutical substance used in the manufacture of a medicinal product
The other products (e.g. human blood) are not subject VAT.
Examples of medical products are veterinary drugs or medicated feeds
Metropolitan France
Medical products which concern animals are subject to VAT at 20%.
Corsica
Medical products which concern animals are subject to VAT at 20%.
Guadeloupe, Martinique, Reunion
Medical products which concern animals are subject to VAT at 8.5%.
Please note
Importing of certain products in Guadeloupe, Martinique and Reunion Island exempt VAT. These are in particular products of primary health or food necessity.
The full list is detailed in the General Tax Code.
Medical care is defined as care that can be prescribed by a practitioner.
Metropolitan France
The VAT rate varies depending on whether the medical service has a therapeutic purpose or not.
A benefit is qualified as therapeutic when it is intended to prevent, diagnose, treat and, as far as possible, cure diseases or health disorders.
- Health benefits not for therapeutic purposes are subject to VAT at 20%. This is the case, for example, with a rhinoplasty intended solely to improve its appearance.
- Health services for therapeutic purposes are exempt from VAT.
Please note
Acts of cosmetic surgery not reimbursed by the social security may also be exempt from VAT where their therapeutic purpose is recognized by the High Health Authority (HAS). This exemption therefore requires that the objective of this act of cosmetic surgery be to prevent, diagnose, treat or even cure.
Corsica
The VAT rate varies depending on whether the medical service has a therapeutic purpose or not.
Such a service is described as therapeutic when it is intended to prevent, diagnose, treat and, as far as possible, cure diseases or health disorders.
- Health benefits not for therapeutic purposes are subject to VAT at 20%. This is the case, for example, with a rhinoplasty intended solely to improve its appearance.
- Health services for therapeutic purposes are exempt from VAT.
Please note
Acts of cosmetic surgery not reimbursed by the social security may also be exempt from VAT where their therapeutic purpose is recognized by the High Health Authority (HAS). This exemption therefore requires that the objective of this act of cosmetic surgery be to prevent, diagnose, treat or even cure.
Martinique, Guadeloupe, The meeting
The VAT rate varies depending on whether the medical service has a therapeutic purpose or not.
Such a service is described as therapeutic when it is intended to prevent, diagnose, treat and, as far as possible, cure diseases or health disorders.
- Health benefits not for therapeutic purposes are subject to VAT at 8.5%. This is the case, for example, with a rhinoplasty intended solely to improve its appearance.
- Health services for therapeutic purposes are exempt from VAT.
Please note
Acts of cosmetic surgery not reimbursed by the social security may also be exempt from VAT where their therapeutic purpose is recognized by the High Health Authority (HAS). This exemption therefore requires that the objective of this act of cosmetic surgery be to prevent, diagnose, treat or even cure.
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List of products exempt from VAT in Guadeloupe, Martinique and Reunion
VAT rates in France
VAT rates in Guadeloupe, Martinique and Reunion
VAT rates in Corsica
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