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.

Who can help me?

The public service accompanying companies

Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.

Get a phone call with an advisor