# Calcul TVA 2026 — France VAT calculator

Source page: https://valem.run/calculators/france/vat

French TVA is 20% as the taux normal, 10% intermédiaire on restaurants and passenger transport, 5,5% réduit on most food and books, and 2,1% on press publications. The franchise en base ends at 85 000 EUR for goods or 37 500 EUR for services.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 20.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `supplyType` | What do you supply | string |

## Sources

- [Legifrance - CGI art. 278, 278-0 bis, 279: taux normal 20%, reduits 5,5% et 10%](https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179654/) (checked 2026-10-05)
- [Legifrance - CGI art. 298 septies: taux de 2,1% (presse, France metropolitaine)](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044983740) (checked 2026-10-05)
- [impots.gouv.fr - Les regimes d'imposition a la TVA: seuils de franchise en base](https://www.impots.gouv.fr/professionnel/les-regimes-dimposition-la-tva) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 11 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/france/vat.json
- Compute by URL: https://valem.run/calculators/france/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `france/vat`)