France VAT Calculator & Rate
France VAT calculator
VAT = 100.00 × 20% = 20.00; gross = 100.00 + 20.00 = 120.00
How much is VAT in France?
In France the tax is known as TVA.
BOFiP: 20% normal rate, two reduced rates (10% and 5.5%) and a 2.1% particular rate. For electricity and natural-gas subscriptions, 20% replaced 5.5% for periods starting on or after 1 August 2025.
France VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 20% standard | 20/120 ≈ 16.6667% | 20.00 / 120.00 | 200.00 / 1,200.00 | 16.67 / 83.33 | 166.67 / 833.33 |
| 10% | 10/110 ≈ 9.0909% | 10.00 / 110.00 | 100.00 / 1,100.00 | 9.09 / 90.91 | 90.91 / 909.09 |
| 5.5% | 5.5/105.5 ≈ 5.2133% | 5.50 / 105.50 | 55.00 / 1,055.00 | 5.21 / 94.79 | 52.13 / 947.87 |
| 2.1% | 2.1/102.1 ≈ 2.0568% | 2.10 / 102.10 | 21.00 / 1,021.00 | 2.06 / 97.94 | 20.57 / 979.43 |
What each VAT rate applies to in France
| Rate | Applies to | Source |
|---|---|---|
| 10% | Passenger transport; catering (on the premises, takeaway or delivery, excluding alcoholic drinks); home improvement works; firewood; certain fertilisers; hotel and similar accommodation | impots.gouv.fr |
| 5.5% | Certain food products; equipment and services for disabled people; accommodation and food in retirement homes; school canteen meals; books on any medium; live performance and cinema tickets; energy renovation works in homes completed at least two years ago; installation and maintenance of EV charging points (not gas or electricity subscriptions since 1 August 2025) | impots.gouv.fr |
| 2.1% | Press publications and medicines reimbursed by social security, among others | impots.gouv.fr |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.