France VAT calculator (TVA)

How tva (vat) in France is calculated

The rates on this page come from the **Code général des impôts itself**, not from a summary of it. Article 278 fixes the taux normal — *"Le taux normal de la taxe sur la valeur ajoutée est fixé à 20 %"* — while 278-0 bis gives the 5,5% réduit, 279 the 10% intermédiaire, and 298 septies the 2,1% that applies to press publications in metropolitan France.

France has the most intricate threshold in this family, and it is the only one with **two axes at once**. The figure depends on what you sell — 85 000 EUR for sales of goods, 37 500 EUR for services — and each of those has a second, higher **majoré** figure: 93 500 EUR and 41 250 EUR. The two do different things. Passing the base limit ends the franchise en base from the following 1 January, so you have notice. Passing the majoré limit ends it **immediately**, mid-year, with TVA due on the very operation that crossed it. That is why the calculator reports when registration takes effect and not merely whether it is required: for a business between the two figures, the date is the whole answer.

Both pairs have applied since 1 January 2025. These are the metropolitan figures — the overseas départements apply their own lower rates under the same code, so an invoice issued in Guadeloupe or Réunion carries different numbers. The 2,1% offered here is specifically the press rate under article 298 septies; reimbursed medicines also carry 2,1% under a separate provision, which this page does not cite and so does not claim.