# VAT rates in France

Source: https://veriport.io/vat-rates/fr (published 2026-10-28; reviewed monthly: last read 2026-10-24, next review 2026-11-24)

France applies a standard VAT rate of 20 %, reduced rates of 5.5 % and 10 %, a super-reduced rate of 2.1 %. Verified 2026-10-24 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.

## The rates France applies

Standard 20 %; reduced 5.5 % and 10 %; super-reduced 2.1 %. Currency EUR. Corsica and the overseas departments apply other rates (not in this table).

| Rate | Value | Applies since |
|---|---|---|
| Standard | 20 % | — |
| Reduced | 5.5 %, 10 % | — |
| Super-reduced | 2.1 % | — |
| Parking | none | — |

## Rate by category, usual case

The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.

| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 20 % | standard | — |
| E-books and electronic publications | 5.5 % | reduced | — |
| Printed books | 5.5 % | reduced | — |
| Foodstuffs (usual case; some items differ) | 5.5 % | reduced | — |
| Hotel and holiday accommodation | 10 % | reduced | — |
| Restaurant and catering services (food; drinks often differ) | 10 % | reduced | Alcoholic drinks 20 %. |
| Newspapers and periodicals | 2.1 % | super-reduced | — |

## The same row by API

`GET https://veriport.io/api/v1/vat/rates/FR` returns this row as JSON with `verifiedOn` and its sources; no key for the first calls of the day.

```bash
curl "https://veriport.io/api/v1/vat/rates/FR"
```

## How this row was verified

Read on 2026-10-24 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.

## Questions

### What is the VAT rate in France?

The standard rate is 20 %; the reduced rates are 5.5 % and 10 %; a super-reduced rate of 2.1 % exists for a few supplies. Verified 2026-10-24.

### Which VAT rate applies to digital services sold to consumers in France?

20 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.

### Which VAT rate applies to e-books in France?

5.5 % (reduced).

### Is this page official?

No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [France VAT number format](https://veriport.io/vat-number-format/fr)
- [France IBAN format](https://veriport.io/iban-format/fr)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- France — impots.gouv, taux de TVA — https://www.impots.gouv.fr/professionnel/les-taux-de-tva (2026-10-24)