France · 2025
France VAT calculator
Add TVA (French VAT) to a price excluding tax (HT) or strip it out of a tax-inclusive price (TTC) using the rates in force in mainland France. The standard rate is 20%, with a 10% intermediate rate, a 5.5% reduced rate, and a 2.1% super-reduced rate. Pick the rate that matches the goods or service.
How it works
- To add VAT, multiply the HT price by the rate. At 20%, 100 EUR HT becomes 100 EUR plus 20 EUR VAT, so 120 EUR TTC.
- To remove VAT from a TTC price, divide by 1 plus the rate. At 20%, divide by 1.20: a 120 EUR TTC price is 100 EUR HT plus 20 EUR VAT.
- A quick check at the standard rate: the VAT inside a TTC price is the TTC amount divided by 6 (20/120).
Worked example
A 250 EUR HT invoice at the standard rate carries 50 EUR VAT, making 300 EUR TTC to pay. Working backwards, 300 EUR TTC contains 50 EUR VAT and 250 EUR HT.
Frequently asked questions
What are the French VAT rates and what do they apply to?+
The standard 20% rate covers most goods and services. The 10% intermediate rate applies to restaurant meals, hotel stays, passenger transport, and certain renovation work. The 5.5% reduced rate covers food, water, books, and energy-efficiency works. The 2.1% super-reduced rate applies to reimbursable medicines and the press.
When must a business register and charge French VAT?+
A business charges VAT once it exceeds the franchise en base thresholds. For 2025 the main thresholds are 85,000 EUR for the sale of goods and 37,500 EUR for services; below these a small business can be exempt and does not charge VAT.
What is the difference between zero-rated and exempt in France?+
France has no general 0% rate like some countries; the lowest positive rate is 2.1%. Exempt activities (exonération), such as most medical care, education, and certain financial services, fall outside VAT and do not allow the business to reclaim input VAT.
Are advertised prices shown with VAT included?+
Prices to consumers are shown TTC, with VAT included. Business-to-business quotes are often shown HT, with VAT added on the invoice.
Sources
- TVA : quels sont les taux de votre quotidien ? · Ministère de l’Économie et des Finances
- TVA - Liquidation - Taux - Produits imposables au taux particulier de 2,10% (BOI-TVA-LIQ-40-10) · BOFiP - Bulletin Officiel des Finances Publiques (DGFiP)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2025 in mainland France (France métropolitaine).
- The overseas departments (DOM) use different rates, and VAT does not apply in Guyane or Mayotte.
Reviewed by Vikas Dulgunde.