Tax policy directorate – Bureau a

III – CALCULATING THE AMOUNT OF VAT 
In order to determine how much they should pay, liable persons deduct VAT paid on the purchase of 
goods and services used to perform the transactions liable to VAT from their taxable turnover. 
A. CALCULATING GROSS VAT 
The amount of gross VAT is calculated by multiplying the net amount of the sale or provision of service 
(i.e. the amount excluding VAT) by the rate applicable to the transaction concerned. 
The four rates are:

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The standard rate, which has been 20% since 1 January 2014. The standard rate applies to all 
transactions not expressly subject to another rate.
The reduced rate of 10% has applied since 1 January 2014. It covers mainly passenger transport, 
certain shows, games and entertainment, certain services to individuals, medicinal products not 
reimbursed by social security, accommodation in hotels, furnished apartments or classified campsites, 
sales of food and drink for immediate or on-site consumption, including canteens (except school 
canteens), unprocessed agricultural, fishery and poultry products not destined for human consumption
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or farm production, products for use in organic agriculture, and new middle-income social housing. 
The 10% rate is also applied to improvements, conversions and maintenance work on residential 
premises more than two years old, except for the portion corresponding to the supply of certain large 
items of equipment.
The reduced rate of 5.5% applies primarily to the following products and services: 
- 
Water and non-alcoholic beverages, as well as foodstuffs for human consumption 
- 
Special devices and equipment for disabled persons, lifts and similar equipment designed 
for disabled persons that comply with specific characteristics, as well as feminine hygiene 
products 
- 
Contracts for the delivery of low voltage electricity, heating and fuel gas distributed via 
grids, and heating supplies when at least 50% is generated from renewable energy sources 
- 
Room and board in retirement homes and residences for disabled persons, as well as 
services for frail individuals 
- 
Books via any type of medium, including downloaded, and live shows (with the exception of 
shows given in establishments where consumption during the show is commonplace) 
- 
Cinema tickets and tickets for films shown during screenings of a non-commercial nature or 
at cinema festivals 
- 
Deliveries of works of art by the artist or successor(s),
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imports and certain intra-community 
acquisitions of works of art, collectable items or antiques 
- 
Energy renovations of residential premises completed more than two years ago and related 
work 
- 
Delivery or construction of social housing and certain social housing renovations and 
related work 
- 
Entry fees received by organisers of sporting events
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A specific 2.1% rate charged in particular on print and online press publications, as well as and medical 
drugs reimbursed by social security. 
NB: Special rates apply in the overseas départements (Guadeloupe, Martinique, La Réunion) and in 
Corsica.