VAT in France in 2026

Consultoria EHERO

5 minutos de lectura

France is one of the European Union countries with the most VAT rates: four, the same as Italy or Luxembourg. The standard rate is 20 %, and below it there is an intermediate rate of 10 %, a reduced rate of 5.5 %, and a special rate of 2.1 %. That means that in France product classification matters more than anywhere else: the same catalog error that costs you eleven points in Spain can cost you eighteen here.

Type	Percentage	Applies to
Standard (taux normal)	20 %	Default regime for goods and services
Intermediate (taux intermédiaire)	10 %	Among others, non-reimbursable human-use medicines
Reduced (taux réduit)	5.5 %	Among others, contraceptives and feminine hygiene products
Special (taux particulier)	2.1 %	Reimbursable medicines, blood products, and certain medical devices
Overseas departments	8.5 %	Guadeloupe, Martinique, and Réunion, for cosmetics, hygiene products, and veterinary medicines

Rates verified on September 8, 2026 against the official French Administration information sheet (entreprendre.service-public.gouv.fr).

The French peculiarity: four rates and no room for error

With four brackets, the difference between getting a product classification right or wrong in France is up to 17.9 percentage points. In a store with a mixed catalog — food, health, books, accessories — that is not solved by setting one rate per country: you have to assign the rate product by product.

And there is a second layer that almost nobody considers: the overseas departments have their own regime. Guadeloupe, Martinique, and Réunion apply 8.5 % in categories where mainland France would apply 20 %. If you ship there using the mainland rate, you are overcharging.

Which VAT you charge customers in France if you sell from another EU country

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.

Below €10,000 a year in distance sales to the rest of the EU — added up across all countries, not country by country — you charge your own country’s VAT.
Above that €10,000 you charge the destination VAT: 20% as the standard rate in France, or the reduced rate that applies to the product. You declare it through the One Stop Shop (OSS) in your own country, with no need to register in the destination country.

The threshold adds up all your B2C sales to other EU countries plus digital services, and the switch does not wait for next year: the very sale that crosses the threshold already carries the destination rate.

Selling to a business with a valid EU VAT number is a different story: the sale goes without VAT because the customer accounts for it in their own country, but you have to check that number in VIES and keep proof of the check.

How to set this up in WooCommerce

WooCommerce includes country-based rates, but it does not distinguish rates within a country by product class or monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product and not at store level.
VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.
A control for the €10,000 threshold, because the day it is exceeded the rates change at once across all countries.

All three are covered by EHERO Woo VAT, which we built precisely because these are the three points where stores selling to the rest of the European Union break.

Two quick checks: check the customer’s VAT number in VIES before invoicing without VAT, and use the EU VAT calculator to see which rate to charge on each sale.

Selling to other EU countries from WooCommerce?

EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the €10,000 threshold for you.

See EHERO Woo VAT →

Frequently asked questions

What is the standard VAT rate in France in 2026?

20 %. It is the taux normal and applies by default to everything that does not fall into one of the three lower rates.

Why does France have four VAT rates?

Because, in addition to the standard rate, it keeps an intermediate rate of 10 %, a reduced rate of 5.5 %, and a special rate of 2.1 % inherited from its historical rules. It is the EU country with the most active brackets.

I sell to France from another EU country — which VAT do I charge?

Your own country’s VAT while your distance sales to the whole EU stay below €10,000 a year. Once you cross that threshold, the destination VAT (20% standard rate), declared through the One Stop Shop.

Does the same VAT apply in the overseas departments?

No. Guadeloupe, Martinique, and Réunion have their own rates, such as 8.5 % in categories where mainland France applies 20 %. It is best to treat them as separate destinations in the store.