Super reduced rate

2.1^[1]

Reduced rate

5.5^[2] / 10 ^[3]

Standard rate

20

Parking rate

Not applicable

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[1] Online press services benefit from the reduced VAT rate of 2,1% for transactions for which VAT is due as of February 1, 2014, provided that such press services are recognized as such by the Joint Committee on Publications and Press Agencies (CPPAP). The same rate applies to online media services.

[2] Effective from January 1, 2024, the rate of 5.5% is extended to:

• Major rehabilitation works on social housing as well as to the purchase of housing in priority areas of cities for the production of social rental housing;
• Sales of tickets to video game competitions ("e-sport");
• Services provided by equestrian centers;

Effective from January 1st, 2025, the 5.5% VAT reduced rate will be applicable to all works of art except in the case of application of the VAT margin scheme. Reduced VAT on Photovoltaic Equipment (Article 42 of the 2025 Finance Law) - Effective October 1, 2025, the supply and installation of electricity production equipment utilizing solar energy with a capacity of up to 9 kilowatts-peak for residential properties will be subject to a VAT rate of 5.5%. Eligibility criteria will be outlined by decree.

[3]  Effective from January 1, 2024, the rate of 10% is extended to the supply of certain rental housing in the intermediate sector.

Note:

French Overseas Territories (Guadeloupe, Martinique, and La Réunion):

• The VAT rates in Guadeloupe, Martinique and la Réunion (Art. 296, 296 bis and 296 ter of the French tax code):
  • 8,50% (in principle, the goods and services subject to the standard VAT rate in Mainland France).
  • 2,10% (in principle, the goods and services subject to a reduced rate in Mainland France).
  • 1,05% (for the receipts from the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classical works being re-staged).
  • 1,75% (for sales of live animals for slaughter and delicatessen to persons not subject to this tax).

Corsica:

• Standard VAT rate at 20%.
• The same VAT rates as in Mainland France apply in Corsica with some specific derogations (Art. 297 of the FTC):
  • 0,90% for the receipts from the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classical works being re-staged, and for sales of live animals for slaughter and delicatessen to persons not subject to this tax.
  • 2,1% for notably certain foodstuffs intended for human consumption.
  • 10% in addition to the transactions subject to the 10% VAT rate, as in mainland France, the 10% rate also applies in Corsica notably to construction work (except for those subject to the 5.5% rate, as in mainland France), the sale of alcoholic beverages for consumption on the premises, etc.
  • 13% for the sales of certain petroleum products.

Monaco: 

• Standard VAT rate at 20%. This is the general VAT rate applicable to most goods and services.
• Reduced rate of 10%. Applies to certain pharmaceutical products, water supplies, restaurant services, take-away food, hotel accommodations, passenger transportation, and specific types of real estate renovations.
• Super reduced rates of 2.1% applies to certain medicines and newspapers. 5.5% covers most food and drink products, books (including e-books), energy supplies, and specific products/services for the disabled.

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