{"id":17158,"date":"2026-09-29T23:55:08","date_gmt":"2026-09-29T21:55:08","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=17158"},"modified":"2026-09-30T00:28:10","modified_gmt":"2026-09-29T22:28:10","slug":"vat-on-food-in-france-in-2026","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-on-food-in-france-in-2026\/","title":{"rendered":"VAT on food in France in 2026"},"content":{"rendered":"

VAT on food in France in 2026<\/strong> boils down to one rule and five exceptions. The rule: almost all food and all non-alcoholic drinks \u2014 bread, meat, fish, dairy, fruit, oil, coffee, water, juices and soft drinks, including sugary ones \u2014 are taxed at 5.5%<\/strong>. The exceptions are taxed at 20%<\/strong>: sweets, milk chocolate, white and filled chocolate, margarine, caviar and alcoholic drinks. In between is 10%<\/strong>, for food served in a restaurant and for takeaway food eaten immediately.<\/p>\n

The legal basis is article 278-0 bis A of the General Tax Code (CGI). It applies 5.5% to products intended for human consumption and lists the exceptions. The French tax authority explains each case in its official guidance, BOFiP, in sheet BOI-TVA-LIQ-30-10-10, updated in November 2025. Corsica has its own rates, and some overseas territories are outside EU VAT. The general rates are in our VAT in France in 2026<\/a> guide; here is the breakdown food by food.<\/p>\n

What VAT applies to each food in France<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Food or service<\/th>\nVAT<\/th>\nGeneral Tax Code<\/th>\n<\/tr>\n<\/thead>\n
Bread, flour, pasta, rice and cereals<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Meat, fish, seafood, lobster and oysters included<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Milk, cheese, yogurt, butter and eggs<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Fruit, vegetables, legumes and nuts<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Olive oil, sunflower oil and other liquid oils<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Ham, cured meats, preserves and ready-made dishes that can be stored<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Sugar, honey, jam, pastries, cakes and biscuits<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Dark chocolate, \u201cde m\u00e9nage\u201d chocolate and bite-sized chocolates<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba b<\/td>\n<\/tr>\n
Cocoa spreads and breakfast cocoa powder<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba b<\/td>\n<\/tr>\n
Coffee, tea and herbal infusions<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Water, juices and soft drinks, with or without sugar<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba<\/td>\n<\/tr>\n
Alcohol-free beer, up to 0.5%<\/td>\n5.5%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba e<\/td>\n<\/tr>\n
Food and non-alcoholic drinks served in bars and restaurants<\/td>\n10%<\/strong><\/td>\nart. 279 m<\/td>\n<\/tr>\n
Takeaway or delivery food for immediate consumption: sandwiches, kebabs, fries, fresh sushi<\/td>\n10%<\/strong><\/td>\nart. 279 n<\/td>\n<\/tr>\n
Candies, gummies, chewing gum, nougat, marzipan and candied fruit<\/td>\n20%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba a<\/td>\n<\/tr>\n
Milk chocolate, white chocolate and filled chocolate bars<\/td>\n20%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba b<\/td>\n<\/tr>\n
Margarine and vegetable spreads<\/td>\n20%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba c<\/td>\n<\/tr>\n
Sturgeon caviar<\/td>\n20%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba d<\/td>\n<\/tr>\n
Wine, beer, cider and spirits, in shops and restaurants<\/td>\n20%<\/strong><\/td>\nart. 278-0 bis A 1.\u00ba e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 29 September 2026 against the French tax authority\u2019s official guidance, BOI-TVA-LIQ-30-10-10<\/a> (food) and its appendix on takeaway sales<\/a>, the BOI-TVA-GEO-10-10<\/a> sheet on Corsica and the European Commission\u2019s TEDB database.<\/em><\/p>\n

Three questions to classify a food in France:<\/strong><\/p>\n

    \n
  1. Is it alcohol, sweets, milk, white or filled chocolate, margarine or caviar? Then it goes at 20%.<\/li>\n
  2. If not, is it served on the premises or sold to be eaten immediately? Then it goes at 10%.<\/li>\n
  3. If not, it goes at 5.5%.<\/li>\n<\/ol>\n

    Bars and restaurants: 10%, except alcohol<\/h2>\n

    Food and non-alcoholic drinks served in a bar, restaurant or caf\u00e9 are taxed at 10%<\/strong>. Wine, beer and spirits served there remain at 20%<\/strong>. A menu that includes wine therefore has two rates: the restaurant splits the price between the food and the wine according to the value of each part. In Spain, everything served goes at 10%, including alcohol.<\/p>\n

    Takeaway food: 5.5% or 10% depending on when it is eaten<\/h3>\n

    The French criterion is not the packaging, but whether the product is meant to be eaten immediately<\/strong>. The following go at 10%<\/strong>: sandwiches, hot dogs, kebabs, hot crepes, fries, salads sold with cutlery, individual ice creams \u2014 in a cone, tub or on a stick \u2014 fresh sushi and non-alcoholic drinks served in an open cup, such as takeaway coffee.<\/p>\n

    The following stay at 5.5%<\/strong>: drinks in sealed bottles, cans or cartons; bread, pastries and cakes; bags of crisps, yogurts and fruit, even if sold individually or with a spoon; and frozen foods and ready-made dishes that can be stored. A croissant and a bottled juice bought at the bakery go at 5.5%; a sandwich and a coffee in a cup go at 10%.<\/p>\n

    The cases that cause the most doubt<\/h2>\n

    Chocolate: dark at 5.5%, milk chocolate at 20%<\/h3>\n

    This is the best-known oddity of French VAT. Dark chocolate, \u201cde m\u00e9nage\u201d chocolate and \u201cde m\u00e9nage au lait\u201d (with milk, but more cocoa than usual), bite-sized chocolates, cocoa nibs, cocoa butter, spreads and breakfast cocoa powder go at 5.5%. Milk chocolate bars, white chocolate and filled chocolate go at 20%. For products containing chocolate, the threshold is 50%: biscuits and cereal bars coated in chocolate still go at 5.5% if the chocolate does not exceed half their weight. Pastries and cakes with chocolate always go at 5.5%.<\/p>\n

    Sweets at 20%, sugar and jam at 5.5%<\/h3>\n

    Sugar, honey and jam are food and go at 5.5%. Candies, gummies, chewing gum, sugared almonds, marzipan, candied fruit and fruit paste presented as sweets are confiserie<\/em> and are taxed at 20%, including sugar-free versions.<\/p>\n

    Butter at 5.5%, margarine at 20%<\/h3>\n

    Butter is a dairy product and goes at 5.5%, as do liquid vegetable oils. Margarine and vegetable spreads or baking fats are taxed at 20%.<\/p>\n

    Luxury seafood: lobster yes, caviar no<\/h3>\n

    Lobster, langoustine, oysters and foie gras go at 5.5%, like any food. The only luxury exception is sturgeon caviar<\/strong> and its derivatives, at 20%. Substitutes such as lumpfish roe stay at 5.5%.<\/p>\n

    Drinks: everything at 5.5% except alcohol<\/h3>\n