VAT rates in the agricultural sector
Verified 02 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Different VAT rates apply in the agricultural sector. We present them in this sheet.
Metropolitan France
These are all the products of the animal kingdom and the plant kingdom, live or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algae farming (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. Examples include milk, pieces of dead animals, etc.
The VAT rate applied to these products is 5.5%.
Corsica
These are all the products of the animal kingdom and the plant kingdom, live or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algae farming (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. Examples include milk, pieces of dead animals, etc.
The VAT rate applied to these products is 2.1%.
Martinique, Guadeloupe, Reunion
These are all the products of the animal kingdom and the plant kingdom, live or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algae farming (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. Examples include milk, pieces of dead animals, etc.
The VAT rate applied to these products is 2.1%.
Metropolitan France
The agricultural services are generally subject to VAT at 20%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weed control
- Vine pruning
- Loading and spreading of manure, fertilizers, limestone improvers
- Earthworks
- Slope leveling
- Drainage and irrigation
- Ditch clearing
- Sexing of backyard animals
- Tattoo of animals
On the other hand, the services provided by contract work are subject to the rate of VAT which applies to the product obtained. Examples of such work include:
- Cutting of fodder, harvesting and threshing
- Hay, windrowing, picking, pressing
- Potato clearing
- Pressing of straw and fodder
- Oil seed presses and oleaginous fruits
- Grubbing up of agricultural products
- Silage
- Grinding of cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation work (plowing, hoeing, etc.)
- Packaging and packaging of meat
The forestry work are subject to a VAT rate of 10%. Examples of such work include:
- Deforestation and reforestation
- Planting
- Size of trees and hedges
- Pruning, felling and cutting of trees
- Timber clearing
- Timber storage in forestry
- Clearing, staining, clearing, burning, windrowing
- Forestry trail maintenance
The maintenance of forest trails and forest fire prevention work carried out by authorized trade union associations are also covered by this VAT rate.
Warning
The operations carried out on the trees after the stevedoring or storage operations and the services provided to industrialists or processors are not forestry works.
Corsica
The agricultural services are generally subject to VAT at 20%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weed control
- Vine pruning
- Loading and spreading of manure, fertilizers, limestone improvers
- Earthworks
- Slope leveling
- Drainage and irrigation
- Ditch clearing
- Sexing of backyard animals
- Tattoo of animals
On the other hand, the services provided by contract work are subject to the rate of VAT which applies to the product obtained. Examples of such work include:
- Cutting of fodder, harvesting and threshing
- Hay, windrowing, picking, pressing
- Potato clearing
- Pressing of straw and fodder
- Oil seed presses and oleaginous fruits
- Grubbing up of agricultural products
- Silage
- Grinding of cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation work (plowing, hoeing...)
- Packaging and packaging of meat
The forestry and forestry work carried out for a farmer shall be subject to VAT at 2.1%. The maintenance of forest trails and forest fire prevention work carried out by authorized trade union associations are also covered by this VAT rate.
The forestry work are subject to a VAT rate of 2.1%. Examples of such work include:
- Deforestation and reforestation
- Planting
- Size of trees and hedges
- Pruning, felling and cutting of trees
- Timber clearing
- Timber storage in forestry
- Clearing, staining, clearing, burning, windrowing
- Forestry trail maintenance
The maintenance of forest trails and forest fire prevention work carried out by authorized trade union associations are also covered by this VAT rate.
Warning
The operations carried out on the trees after the stevedoring or storage operations and the services provided to industrialists or processors are not forestry works.
Martinique, Guadeloupe, Reunion
The agricultural services are generally subject to VAT at 8.5%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weed control
- Vine pruning
- Loading and spreading of manure, fertilizers, limestone improvers
- Earthworks
- Slope leveling
- Drainage and irrigation
- Ditch clearing
- Sexing of backyard animals
- Tattoo of animals
On the other hand, the services provided by contract work are subject to the rate of VAT which applies to the product obtained. Examples of such work include:
- Cutting of fodder, harvesting and threshing
- Hay, windrowing, picking, pressing
- Potato clearing
- Pressing of straw and fodder
- Oil seed presses and oleaginous fruits
- Grubbing up of agricultural products
- Silage
- Grinding of cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation work (plowing, hoeing...)
- Packaging and packaging of meat
The forestry work are subject to a VAT rate of 2.1%. Examples of such work include:
- Deforestation and reforestation
- Planting
- Size of trees and hedges
- Pruning, felling and cutting of trees
- Timber clearing
- Timber storage in forestry
- Clearing, staining, clearing, burning, windrowing
- Forestry trail maintenance
The maintenance of forest trails and forest fire prevention work carried out by authorized trade union associations are also covered by this VAT rate.
Warning
The operations carried out on the trees after the stevedoring or storage operations and the services provided to industrialists or processors are not forestry works.
Metropolitan France
The delivery of the following products is subject to VAT at 10% :
- Agglomerated forestry product for heating
- Ornamental horticultural and floricultural product which has not undergone any processing
- Waste wood for heating purposes
- Firewood
Other transactions are subject to VAT at 20%.
Corsica
The delivery of the following products is subject to VAT at 10% :
- Agglomerated forestry product for heating
- Ornamental horticultural and floricultural product which has not undergone any processing
- Waste wood for heating purposes
- Firewood
Other transactions are subject to VAT at 20%.
Martinique, Guadeloupe, Reunion
The delivery of the following products is subject to VAT at 2.1% :
- Agglomerated forestry product for heating
- Ornamental horticultural and floricultural product which has not undergone any processing
- Waste wood for heating purposes
- Firewood
Other transactions are subject to VAT at 8.5%.
Fertilizing products make it possible to improve or ensure the nutrition of plants and the physical, chemical or biological properties of soils (fertilizers, soil improvers, etc.).
Plant protection products are used to destroy plants or organisms harmful to agricultural production. They are part of the pesticide family.
Metropolitan France
These products are subject to VAT at 10%.
Corsica
These products are subject to VAT at 2.1%.
Guadeloupe, Martinique, Reunion
These products subject to VAT at 2.1%.
VAT rates in France
VAT rates in Martinique, Guadeloupe, Reunion
VAT rates in Corsica