How French VAT (TVA) Works: Rates, HT vs TTC, and a Worked Example (2026)

France operates a value-added tax called TVA (taxe sur la valeur ajoutee). It is charged at four different rates depending on the category of goods or service. Understanding the system matters whether you are reading a receipt, checking a supplier invoice, or working out the real cost of a purchase.

The four French TVA rates (2026)

HT, TVA, and TTC: the three terms explained

Every French price involves three related figures. HT (hors taxe) is the price before VAT, the net price agreed between the seller and buyer for the goods or service. TVA is the tax itself, calculated as a percentage of the HT price. TTC (toutes taxes comprises) is the final price the consumer pays: HT plus TVA. On a business invoice you will see all three; on a consumer receipt you typically see TTC only.

Worked example: calculating TVA at 20 %

Starting from HT: suppose a service is priced at 100 EUR HT at the standard 20 % rate. The TVA amount is 100 x 0.20 = 20 EUR. The TTC price is therefore 100 + 20 = 120 EUR. The formula is: TTC = HT x (1 + rate/100).

Starting from TTC: if you see a TTC price of 120 EUR and need to recover the HT amount, divide by (1 + rate/100). At 20 %: HT = 120 / 1.20 = 100 EUR. The TVA is TTC minus HT: 120 - 100 = 20 EUR. The calculator on this page does both conversions instantly for all four rates.

Which rate applies to which goods and services?

• 20 % (standard): applies to the vast majority of goods and services, including electronics, clothing, professional services, alcohol, and anything not listed below.
• 10 % (intermediate): restaurants and catering (food consumed on the premises), passenger transport, hotel and tourist accommodation, certain renovation work on housing, and non-reimbursable over-the-counter medicines.
• 5.5 % (reduced): food products (fresh, frozen, canned), non-alcoholic drinks, books (print and digital), hygienic and sanitary protection, equipment for people with disabilities, and works improving the energy efficiency of a primary residence.
• 2.1 % (special): prescription medicines reimbursable by the Securite sociale, and publications registered with the press commission.

TVA on invoices and receipts

Businesses registered for TVA must show the HT amount, the applicable TVA rate, the TVA amount, and the TTC total on every invoice. Consumers are not required to pay attention to the breakdown, but it is always worth checking that the rate charged matches the category of purchase, particularly for renovation work where multiple rates can apply to the same job depending on the nature of the work.