Published: 21 October 2026 · Updated: 24 October 2026
Add or remove French TVA at the 2026 rates — 20%, 10%, 5.5% or 2.1% — and convert any price between HT (excluding tax) and TTC (including tax) instantly.
French TVA in 2026: 20% standard on most goods and services, 10% on restaurants and hotels, 5.5% on most food and books, 2.1% super-reduced on medicines and press. HT → TTC: multiply by (1 + rate). TTC → HT: divide by (1 + rate). A €100 HT item at 20% costs €120 TTC.
Researched by MixKhazana Team · Last updated 24 October 2026 · Data: DGFIP / service-public.fr TVA rates, 2026
VAT — TVA (Taxe sur la Valeur Ajoutée) in France — is a consumption tax collected at every stage of production and finally paid by the consumer. Businesses charge TVA on their sales (TVA collectée), reclaim the TVA they paid on their own purchases (TVA déductible), and remit only the difference to the tax office (DGFIP) in a periodic VAT return. That is why both calculation directions matter: sellers add TVA to quote prices, buyers remove it to reclaim input tax.
The two formulas are mirror images. Adding TVA: TVA = HT × rate, then TTC = HT + TVA — equivalently, TTC = HT × (1 + rate). Removing TVA: HT = TTC ÷ (1 + rate), then TVA = TTC − HT. The four French rates have been stable for years: 20% standard, 10% intermediate (hotels, restaurant services, passenger transport, qualifying renovation work on homes over two years old), 5.5% reduced (most food products, books, disability equipment, energy-renovation work) and 2.1% super-reduced (reimbursable medicines, newspapers, first performances). Since August 2025, electricity and gas subscriptions moved to the 20% standard rate — a change worth knowing if you are building 2026 budgets.
Running a business from France as an expat? Taxes are only half the story — ExpatMoneyEU's European tax guide for expats walks through the wider system, from income tax to cross-border VAT.
A freelancer in Lyon quotes a client €850 HT for a design project. The standard 20% rate applies:
Reversed: the client's accountant receives the €1,020 TTC invoice and needs the deductible TVA. HT = €1,020 ÷ 1.20 = €850; TVA = €1,020 − €850 = €170 — the deductible input tax. Both directions take one click in the widget above.
France has four TVA rates in 2026: 20% standard (most goods and services), 10% intermediate (restaurants, hotels, passenger transport, some renovation work), 5.5% reduced (most food products, books, many essentials) and 2.1% super-reduced (reimbursable medicines, press, some cultural events). The headline rates have been stable for years.
Multiply the HT amount by the rate: TVA = HT × rate. Then TTC = HT + TVA. Example: €100 HT at 20% gives €20 of TVA and a TTC total of €120. The calculator above does this instantly.
Divide: HT = TTC ÷ (1 + rate), then TVA = TTC − HT. Example: €120 TTC at 20% gives €120 ÷ 1.20 = €100 HT and €20 of TVA. Businesses use this to work out the deductible TVA on a receipt.
Most food products sold in shops are taxed at the reduced 5.5% rate. Food served in restaurants and prepared food for immediate consumption is 10%. Alcoholic drinks are always 20%, even in a restaurant. When in doubt, the invoice of a serious supplier states the rate per line.
TVA collectée is the VAT a business charges its customers; TVA déductible is the VAT the business paid on its own purchases. The business remits only the difference to the tax office (DGFIP) in its periodic VAT return (déclaration de TVA). That is why the TTC-to-HT direction matters so much to businesses.
Not necessarily. Businesses under the franchise en base de TVA thresholds do not charge VAT and cannot deduct it — they simply invoice HT = TTC. Once turnover crosses the legal threshold, they must switch to charging TVA. The thresholds depend on the activity, so check the current figures on service-public.fr before relying on them.
Intra-EU B2B sales generally use the reverse-charge mechanism: the seller invoices 0% VAT (with a valid customer VAT number) and the buyer self-assesses the VAT in their own country. Always verify the customer's VAT number on the EU VIES register first — an invalid number means reverse charge does not apply.
On entreprendre.service-public.gouv.fr, the official portal of the French administration, which maintains an HT/TTC price converter and the current rate tables, and with the Direction Générale des Finances Publiques (DGFIP), which administers TVA collection. This calculator uses the published 2026 rates for estimates only.