VAT rates in France (2026)
All current VAT rates collected in one table — use them with the VAT calculator for France.
| Rate | Name | Applies to |
|---|---|---|
| 20% | Standard (taux normal) | Most goods and services |
| 10% | Intermediate (taux intermédiaire) | Restaurant meals, passenger transport |
| 5.5% | Reduced (taux réduit) | Food, books, gas & electricity |
VAT registration threshold
Businesses must register for VAT with DGFiP once taxable turnover exceeds €91,900 (goods) / €36,800 (services). Below the threshold, registration is usually optional but can still be beneficial if your customers are VAT-registered businesses.
Reverse charge
The reverse charge mechanism applies in France: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without VAT and the customer accounts for it.
What is the current VAT rate in France?
The standard VAT rate is 20%, with reduced rates of 10%, 5.5%.
Do I have to register for VAT in France?
If your taxable turnover exceeds €91,900 (goods) / €36,800 (services), registration with DGFiP is mandatory. Voluntary registration can make sense below the threshold if you serve VAT-registered businesses.