Global VAT CalcFrance VAT Calculator
Last reviewed 16 October 2026
HT or TTC? French invoices quote both — 20% standard, with the 10%, 5.5% and 2.1% rates doing daily work on renovations, transport and the press.
French VAT rates (TVA)
| Rate | Typical application |
|---|---|
| Standard — 20% | Most goods and services. |
| Reduced — 10% | Restaurant meals, public transport, some renovations and repairs, hotel accommodation. |
| Reduced — 5.5% | Most food products, books, school supplies, some energy works. |
| Super-reduced — 2.1% | Certain medicines, newspapers and periodicals. |
The familiar French format: an item is sold "HT" (hors taxes — net) and paid "TTC" (toutes taxes comprises — gross). Invoice tools often print both, but if you are checking one by hand, the maths is the same as anywhere else on this site.
HT ⇄ TTC conversions
Add: €150 HT → €180 TTC (TVA €30). Remove: €180 TTC ÷ 1.2 = €150 HT.
More reference pairs: €1,000 HT → €1,200 TTC; €2,400 TTC → €2,000 HT (TVA €400). The rule of six applies at 20%, same as anywhere: the TVA inside a TTC total is one-sixth of it — €180 TTC carries €30.
Franchise en base, CA3 filing, cross-border
- Franchise en base: France exempts the smallest businesses from charging VAT below turnover ceilings (different for goods and services). Those ceilings have been under reform — check the current figures at impots.gouv.fr before relying on them.
- Filing: most VAT-registered businesses file monthly or quarterly (CA3 declaration) through their professional account on impots.gouv.fr; a simplified annual regime exists for some small businesses.
- Intra-EU: B2B supplies typically fall under the reverse charge; the buyer self-assesses. French VAT numbers start with FR and can be validated via VIES.
Related tools
Spain VAT calculator · Italy VAT calculator · Reverse VAT calculator · All VAT rates
French VAT questions
What is the standard VAT rate in France?
20% (TVA). Reduced rates of 10%, 5.5% and 2.1% apply to specific categories like restaurants, food and medicines.
What does HT and TTC mean on a French invoice?
HT (hors taxes) is the net price before VAT; TTC (toutes taxes comprises) is the gross price including VAT you actually pay.
How do I calculate TVA backwards in France?
Divide the TTC amount by 1 + the rate as a decimal: 1.2 at 20%, 1.1 at 10%, 1.055 at 5.5%. €180 TTC gives €150 HT at 20%.
What is franchise en base?
A VAT exemption for the smallest French businesses below turnover ceilings. Because the thresholds have been changing, confirm current figures with the tax authority.
How often do French businesses file VAT?
Usually monthly or quarterly through impots.gouv.fr, with simplified annual options for some small traders.
Rates checked against French tax authority sources on 16 October 2026 · Methodology · Editorial standards · Report an error