By 
- ✓Standard rate: 20% on most goods and services;
- ✓Reduced rates: 10% (restaurants, transport), 5.5% (food, books, energy), 2.1% (medication, press);
- ✓Non-EU tourists (including UK and US visitors) can claim a VAT refund on shopping over €100 per store per day;
- ✓Self-employed under the micro-entrepreneur regime are exempt from charging VAT below the franchise threshold (€37,500 for services, €85,000 for goods).
French VAT rates in 2026
France applies four VAT rates depending on the type of good or service. The rate is built into the displayed price for consumers (TTC — toutes taxes comprises) and shown on the receipt.
Clothing, electronics, alcohol, hairdressers, household services, most goods and professional services.
Restaurants, takeaway food, public transport, hotel stays, home repairs and renovation, museum entry.
Most groceries, books, school canteens, water, energy (gas, electricity), tampons and sanitary products.
Reimbursable prescription medication, daily and weekly press, certain live performances.
Source: service-public.fr — Taux de TVA applicables en France.
Special territories follow different rules: Corsica uses lower rates on some categories (transport, energy), and the French overseas departments (Guadeloupe, Martinique, Réunion) apply 8.5% as the standard rate, with reduced rates of 2.1% and 1.05%. Mayotte and French Guiana have no VAT.
The 5.5% rate on gas and electricity is one reason your energy bills in France may read differently from home — see our guides to lowering your electricity bill.
VAT refund for non-EU tourists (détaxe)
If you live outside the EU and visit France for under six months, you can claim back most of the VAT on personal shopping. The refund process is called détaxe and applies under three conditions:
Source: douane.gouv.fr — Détaxe / VAT refund.
Who counts as a non-EU resident in 2026
Since Brexit, the list has expanded. Tourists from these countries are eligible for the détaxe in France:
- ✓United Kingdom (since 1 January 2021) and Northern Ireland — UK visitors regained refund rights post-Brexit;
- ✓United States, Canada, Mexico and most of the Americas;
- ✓Switzerland, Norway, Iceland, Liechtenstein, Andorra, Monaco's residents (some restrictions);
- ✓Australia, New Zealand, Japan, China, Korea, Singapore and most of Asia-Pacific;
- ✓All other countries outside the 27-member EU.
How the refund process works
Items must be unused and shown to customs if requested. Excluded from the refund: tobacco, alcohol over reasonable personal use, weapons, vehicles and fuel, cultural goods over a certain value.
VAT for self-employed and businesses
If you set up as micro-entrepreneur (auto-entrepreneur), you benefit from a special simplified regime that exempts you from charging VAT below a turnover threshold — the franchise en base de TVA.
2026 VAT-franchise thresholds
| Activity | Standard threshold | Tolerance threshold |
|---|---|---|
| Sale of goods, food, accommodation | €85,000 | €93,500 |
| Services (BNC, BIC services) | €37,500 | €41,250 |
| Independent professionals | €37,500 | €41,250 |
Source: impots.gouv.fr — Franchise en base de TVA.
Below the standard threshold, you neither charge nor reclaim VAT — you must add the mention "TVA non applicable, art. 293 B du CGI" on your invoices. Cross the threshold and you must register for VAT, charge it on invoices going forward, and start filing periodic returns.
If you exceed the standard threshold but stay under the tolerance threshold, you have until the end of that calendar year before VAT becomes mandatory. Exceed the tolerance threshold in two consecutive years and you lose the franchise from the first day of the next year.
Standard VAT regimes
For businesses above the franchise thresholds:
- →Régime simplifié (RSI): turnover under €840,000 (goods) or €254,000 (services). Two acomptes per year (July, December) and one annual return;
- →Régime réel normal: turnover above those thresholds. Monthly VAT returns and payments;
- →Mini-réel: middle ground option — quarterly returns possible.
All VAT returns are filed online through the Espace Professionnel on impots.gouv.fr. An EORI number is required for any business that imports or exports goods outside the EU.
VAT on imports and personal moves
If you ship belongings from a non-EU country to France, French customs may charge VAT and import duties. Two main exemptions apply for expats moving in:
- ✓Personal effects of new residents are VAT-free if you have lived outside the EU for at least 12 months and the items are for personal use, brought within 12 months of moving;
- ✓Inherited goods are VAT-free with proof of inheritance.
For online purchases shipped from outside the EU, since July 2021 there is no minimum threshold — VAT is owed on every parcel. The standard French VAT rate of 20% applies, plus customs duties on goods over €150. Most carriers (DHL, UPS, FedEx) collect this at delivery and charge a service fee on top.