VAT Calculator France (TVA)
VAT — the TVA (taxe sur la valeur ajoutée) — was invented in France in 1954 and today funds a large part of the national budget. This tool computes it both ways along a French invoice: start from the prix HT (hors taxes) and add the TVA to reach the prix TTC (toutes taxes comprises), or start from the TTC and strip the tax out to see the HT. France uses four rates — 20% standard, 10% intermediate, 5.5% reduced and 2.1% special; pick the one that matches the product and the calculator instantly shows the tax portion, the price TTC and the price HT.
The standard rate in France is 20% (TVA). Reduced rates of 10%, 5.5% and 2.1% apply to catering, food, books and the press. The result is shown with the local currency symbol.
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How it works
In France every facture (invoice) breaks the price into two lines: the prix HT (hors taxes), what the seller charges before tax, and the prix TTC (toutes taxes comprises), what the customer actually pays once the TVA is added. Take a piece of furniture with a prix HT of 200 €: at the 20% standard rate the TVA is 40 € and the prix TTC comes to 240 €. When you instead know the TTC — the figure on the shelf label — and want the HT, the calculator walks the path backwards: a 22 € TTC restaurant menu, carrying the 10% intermediate rate for catering, hides 20 € of HT and 2 € of TVA, because the HT is recovered by dividing the TTC by 1.10. The tax always rests on the HT, so the higher the rate (20, 10, 5.5 or 2.1%) the wider the gap between the two lines of the facture.
The VAT rates in France in 2026
France applies four VAT rates, set out in the Code général des impôts. The standard rate is the default; the other three are exceptions granted product by product:
| Rate | Percentage | Applies to |
|---|---|---|
| Standard | 20% | Electronics, clothing, furniture, fuel, alcohol, professional services and anything without a specific rate |
| Intermediate | 10% | Restaurants and takeaway food, passenger transport, hotels and renovation work on homes over two years old |
| Reduced | 5.5% | Food and non-alcoholic drinks, books (print and digital), gas and electricity subscriptions, cinema tickets, equipment for people with disabilities |
| Special | 2.1% | Medicines reimbursed by the Sécurité sociale and press publications registered with the CPPAP |
Overseas France and Corsica: where VAT changes or vanishes
French VAT is not uniform across the territory. In the overseas departments (DOM) of Guadeloupe, Martinique and Réunion the standard rate is 8.5% — half the mainland figure — with a 2.1% reduced rate. In French Guiana and Mayotte VAT does not apply at all: invoices are issued tax-free. Corsica does belong to the general regime but with its own rates on certain goods: 0.9% on the first performances of shows and sales of live animals, 2.1% on books and some foods, 10% on construction work and 13% on petroleum products delivered on the island. This calculator uses mainland rates; for these territories, set the rate manually.
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Preguntas frecuentes
- What do HT and TTC mean on a French invoice?
- HT (hors taxes) is the net price the seller sets, before tax; TTC (toutes taxes comprises) is that same price with the TVA already included, which is what the final consumer pays. Every French facture shows both lines plus the amount of TVA between them. Shop prices to the public are displayed TTC; between businesses, quotes are usually given HT.
- Which VAT rate applies to restaurants in France?
- Catering carries the 10% intermediate rate, whether you eat in or take away. It is the same rate as passenger transport, hotels and improvement work on homes over two years old. Note that alcoholic drinks served in a restaurant are taxed at 20%, not 10%.
- Why are medicines taxed at 2.1%?
- The 2.1% special rate is the lowest in France and is reserved for a handful of items. Medicines qualify only if they are reimbursed by the Sécurité sociale; those that are not (over-the-counter, comfort products) pay 10% or 20%. Press publications registered with the official commission (CPPAP) share the same 2.1%.
- What VAT applies in the overseas departments (DOM)?
- It depends on the territory. In Guadeloupe, Martinique and Réunion the standard rate is 8.5% — half the 20% mainland rate — with a 2.1% reduced rate. In French Guiana and Mayotte VAT does not apply at all, so invoices are issued tax-free. This calculator uses mainland rates; for the DOM, change the rate manually to 8.5.
- How do I go from a TTC price to HT?
- Choose "Remove VAT", enter the TTC price and keep the rate at 20. The tool divides the TTC by 1.20 to return the HT: a TTC of 240 € reveals an HT of 200 € and 40 € of TVA. If the product is at 10%, divide by 1.10 instead; at 5.5%, by 1.055.