France VAT rate
Taxe sur la valeur ajoutée, the French VAT. The standard rate is set by article 278 of the Code général des impôts and applies by default to every taxable supply for which no other rate is expressly provided.
| Current value | 20 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Code général des impôts, article 278 (taux normal), as amended by loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, art. 68 — applicable to operations whose fait générateur occurs on or after 1 January 2014; Légifrance consolidated section 'A : Taux normal (Article 278)' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
MULTI-RATE SYSTEM — the 20% figure is the standard (taux normal) rate only. Mainland France also applies: 10% taux intermédiaire (CGI art. 279 — restaurant meals, passenger transport, most hotel accommodation, home renovation of dwellings over two years old, firewood, unprocessed agricultural products); 5.5% taux réduit (CGI art. 278-0 bis — basic foodstuffs, non-alcoholic beverages, school canteens, water, gas and electricity subscriptions, books incl. e-books, energy-efficiency renovation works, equipment for the disabled, feminine hygiene products, cinema tickets); 2.1% taux particulier (CGI art. 281 quater and following — reimbursable medicines, press publications holding a CPPAP registration, licence fee, first performances of certain live shows). TERRITORIAL VARIATION: Corsica applies special rates under CGI art. 297 (notably 13% on petroleum products, 10%, 2.1% and 0.9%); the DOM of Guadeloupe, Martinique and La Réunion apply 8.5% standard / 2.1% / 1.75% / 1.05% under CGI art. 296, and VAT is not applicable at all in Guyane and Mayotte (CGI art. 294) — this API serves the mainland standard rate. The 20% rate has been unchanged for over twelve years; the loi de finances pour 2026 (loi n° 2026-103 du 19 février 2026) did NOT alter the standard rate — it made only targeted extensions of the 5.5% reduced rate (energy-transition and equity measures) and left the franchise en base regime stable. ACCESS: economie.gouv.fr/cedef VAT pages return HTTP 403 to automated fetchers; some Légifrance article-level permalinks 404 while the enclosing consolidated section URL resolves — cite the section URL for durability. VAT BANDS (added 2026-07-27): the country's other statutory bands are now served as structured data on this series and can be priced through /v1/answers/vat by passing the band key. We publish each band and the scope the instrument itself states; we do NOT classify a particular supply into a band, which is a legal determination.
Earlier values
| From | Value | Source |
|---|---|---|
| 1995-08-01 | 20.6 | Loi n° 95-885 du 4 août 1995 de finances rectificative pour |
| 2000-04-01 | 19.6 | Code général des impôts, art. 278, as amended by loi n° 2000 |
Get it programmatically
curl https://euroref.dev/v1/fr/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/fr/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/fr/vatOther France series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate