France VAT rate 2026: 20% standard rate

By Remco from Avatcado

France runs four VAT rates rather than the more common three-tier structure: a 20 percent standard rate, a France-specific 10 percent intermediate rate, a 5.5 percent reduced rate, and a 2.1 percent super-reduced rate for items like reimbursable medicines and press publications. Gas and electricity subscriptions moved out of the 5.5 percent bracket into the 20 percent standard rate on 1 August 2025.

France VAT rates

RateTypeApplies to
20%StandardDefault rate for goods and services not listed elsewhere, now also covering gas and electricity subscriptions since 1 August 2025.
10%ReducedRestaurant meals (dine-in and takeaway), domestic passenger transport, home renovation work on housing over two years old, and hotel accommodation.
5.5%ReducedMost foodstuffs for human consumption, books, equipment for people with disabilities, and school canteen services.
2.1%Super-reducedMedicines reimbursable by social security, press publications, and a small number of live theatrical and circus performance tickets.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a France VAT number

Businesses charging France VAT must hold an active France VAT registration. Check any France VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get France VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/FR" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "FR",
    "country_name": "France",
    "currency": "EUR",
    "standard_rate": 20,
    "other_rates": [
      {
        "rate": 10,
        "type": "reduced"
      },
      {
        "rate": 5.5,
        "type": "reduced"
      },
      {
        "rate": 2.1,
        "type": "super_reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why does France have four VAT rates instead of three?

France's 10 percent intermediate rate, covering restaurant meals and hotel accommodation, is a France-specific quirk on top of the more common standard, reduced, and super-reduced tiers most EU states use.

What are the VAT registration thresholds in France?

The 2026 franchise exemption thresholds remain EUR 85,000 for goods and EUR 37,500 for services, after Parliament dropped a planned single lower EUR 25,000/37,500 threshold at the end of 2025.

How often do businesses file VAT returns in France?

France's DGFiP sets its own VAT filing cadence, and the frequency also depends on which VAT regime a business is assigned once its turnover passes the EUR 85,000 or EUR 37,500 franchise thresholds.

How is VAT charged on digital services sold to consumers in France?

Digital services like software subscriptions and downloads sold to French consumers are taxed at France's 20 percent standard rate, since the reduced and super-reduced rates are reserved for categories like food, books, and reimbursable medicines, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Is there a reverse charge for B2B services bought from abroad in France?

Yes. Under Article 196 of the EU VAT Directive, a French business applies autoliquidation when buying services from elsewhere in the EU: it quotes its numero de TVA intracommunautaire to the seller and reports the VAT itself, rather than the seller charging French VAT.

VAT number formats

See how Avatcado validates France numbers, including the fallback when VIES is down, on the coverage page, or on the DGFiP register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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