{
  "table": "vat-rates",
  "schema": 1,
  "version": "2026-11-04.2",
  "title": "VAT rates: France and United Kingdom",
  "doc": "Rule table read by the vat-calculator and margin-calculator handlers (ctx.data['vat-rates']). Rates are percentage points (20 means 20 %). Table-level valid_from/valid_until bound the period during which this version may be relied on; after valid_until it must be reviewed again (French finance laws usually take effect on 1 January, and VAT moves into the Code des impositions sur les biens et services on 1 January 2027, with unchanged rates). Entry-level valid_from/valid_until bound each rate; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source for the value, source_date that source's own date.",
  "reviewed_on": "2026-11-04",
  "reviewed_by": "apps-calculators agent (automated research against official sources); every value re-opened at its source by the calculators verifier on 2026-11-04 (docs/review/calculators.md); owner review pending",
  "valid_from": "2026-11-04",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "scope": {
        "fr-FR": "France métropolitaine. La Corse applique ces taux, avec des taux particuliers pour certaines opérations.",
        "en-GB": "Mainland France. Corsica applies these rates, with special rates for some transactions."
      },
      "gross_to_net": {
        "method": "base-first",
        "rule": "HT = TTC × 100 / (100 + T), rounded to the cent; TVA = TTC − HT",
        "source_url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514",
        "source_date": "2025-05-14"
      },
      "presets": [
        {
          "id": "fr-normal",
          "rate": 20,
          "name": {
            "fr-FR": "Taux normal",
            "en-GB": "Standard rate"
          },
          "applies_to": {
            "fr-FR": "La majorité des biens et services",
            "en-GB": "Most goods and services"
          },
          "legal_basis": "CGI, art. 278",
          "valid_from": "2014-01-01",
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "see_also": [
            "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026950057",
            "https://bofip.impots.gouv.fr/bofip/1376-PGP.html/identifiant=BOI-TVA-LIQ-20-20140919"
          ]
        },
        {
          "id": "fr-intermediaire",
          "rate": 10,
          "name": {
            "fr-FR": "Taux intermédiaire",
            "en-GB": "Intermediate rate"
          },
          "applies_to": {
            "fr-FR": "Notamment restauration, transport de voyageurs, travaux d’amélioration du logement, hébergement hôtelier",
            "en-GB": "Including restaurants, passenger transport, home improvement work and hotel stays"
          },
          "legal_basis": "CGI, art. 279 et suivants",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/1377-PGP.html/identifiant=BOI-TVA-LIQ-30-20230823",
            "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654"
          ]
        },
        {
          "id": "fr-reduit",
          "rate": 5.5,
          "name": {
            "fr-FR": "Taux réduit",
            "en-GB": "Reduced rate"
          },
          "applies_to": {
            "fr-FR": "Notamment produits alimentaires de première nécessité, livres, énergie, travaux de rénovation énergétique",
            "en-GB": "Including basic foodstuffs, books, energy and energy-efficiency renovation work"
          },
          "legal_basis": "CGI, art. 278-0 bis et suivants",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/1377-PGP.html/identifiant=BOI-TVA-LIQ-30-20230823",
            "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654"
          ]
        },
        {
          "id": "fr-particulier",
          "rate": 2.1,
          "name": {
            "fr-FR": "Taux particulier",
            "en-GB": "Special rate"
          },
          "applies_to": {
            "fr-FR": "Notamment publications de presse et médicaments remboursables",
            "en-GB": "Including press publications and medicines reimbursed by social security"
          },
          "legal_basis": "CGI, art. 281 quater à 281 octies et 298 septies",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/1378-PGP.html/identifiant=BOI-TVA-LIQ-40-20230628"
          ]
        }
      ],
      "other_rates": [
        {
          "id": "fr-dom-normal",
          "rate": 8.5,
          "territories": [
            "Guadeloupe",
            "Martinique",
            "La Réunion"
          ],
          "name": {
            "fr-FR": "taux normal en Guadeloupe, en Martinique et à La Réunion",
            "en-GB": "standard rate in Guadeloupe, Martinique and Réunion"
          },
          "legal_basis": "CGI, art. 296",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
          "source_date": "2026-10-13",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605"
          ]
        },
        {
          "id": "fr-dom-reduit",
          "rate": 2.1,
          "territories": [
            "Guadeloupe",
            "Martinique",
            "La Réunion"
          ],
          "name": {
            "fr-FR": "taux réduit en Guadeloupe, en Martinique et à La Réunion, pour ce qui relève en métropole du taux de 5,5 % ou de 10 %",
            "en-GB": "reduced rate in Guadeloupe, Martinique and Réunion, for supplies taxed at 5.5% or 10% in mainland France"
          },
          "legal_basis": "CGI, art. 296",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
          "source_date": "2026-10-13",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605"
          ]
        },
        {
          "id": "fr-dom-175",
          "rate": 1.75,
          "territories": [
            "Guadeloupe",
            "Martinique",
            "La Réunion"
          ],
          "name": {
            "fr-FR": "taux particulier en Guadeloupe, en Martinique et à La Réunion pour les ventes d’animaux vivants de boucherie et de charcuterie à des personnes non assujetties (à compter du 1er janvier 2027, uniquement à destination des petits agriculteurs franchisés)",
            "en-GB": "special rate in Guadeloupe, Martinique and Réunion for sales of live animals for butchery and charcuterie to non-taxable persons (from 1 January 2027, only those intended for small farmers under the VAT franchise)"
          },
          "legal_basis": "CGI, art. 296 bis (opérations visées à l’art. 281 sexies)",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
          "source_date": "2026-10-13",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605"
          ],
          "note": "Wording of the 2027 restriction copied from impots.gouv.fr (page modified 13/10/2026); the underlying text was not traced. See docs/review/calculators.md."
        },
        {
          "id": "fr-dom-105",
          "rate": 1.05,
          "territories": [
            "Guadeloupe",
            "Martinique",
            "La Réunion"
          ],
          "name": {
            "fr-FR": "taux particulier en Guadeloupe, en Martinique et à La Réunion pour les 140 premières représentations de certains spectacles et certaines publications de presse",
            "en-GB": "special rate in Guadeloupe, Martinique and Réunion for the first 140 performances of some shows and some press publications"
          },
          "legal_basis": "CGI, art. 296 bis (opérations visées à l’art. 281 quater) et art. 298 septies",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
          "source_date": "2026-10-13",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605"
          ]
        },
        {
          "id": "fr-guyane-mayotte",
          "rate": null,
          "territories": [
            "Guyane",
            "Mayotte"
          ],
          "name": {
            "fr-FR": "TVA provisoirement non applicable en Guyane et à Mayotte",
            "en-GB": "VAT provisionally not applicable in French Guiana and Mayotte"
          },
          "legal_basis": "CGI, art. 294-1 (CIBS, art. L211-7 from its entry into force)",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
          "source_date": "2026-10-13"
        },
        {
          "id": "fr-corse-090",
          "rate": 0.9,
          "territories": [
            "Corse"
          ],
          "name": {
            "fr-FR": "taux particulier en Corse pour certaines représentations de spectacles et les ventes d’animaux vivants de boucherie et de charcuterie à des personnes non assujetties",
            "en-GB": "special rate in Corsica for some performances and for sales of live animals for butchery and charcuterie to non-taxable persons"
          },
          "legal_basis": "CGI, art. 297, I-1° (opérations visées aux art. 281 quater et 281 sexies)",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://bofip.impots.gouv.fr/bofip/903-PGP.html/identifiant=BOI-TVA-GEO-10-10-20241120",
          "source_date": "2024-11-20"
        },
        {
          "id": "fr-corse-210",
          "rate": 2.1,
          "territories": [
            "Corse"
          ],
          "name": {
            "fr-FR": "taux particulier en Corse, notamment pour certains produits alimentaires, les livres, certains produits agricoles et les cantines d’entreprise",
            "en-GB": "special rate in Corsica, including some foodstuffs, books, some farm produce and staff canteens"
          },
          "legal_basis": "CGI, art. 297",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://bofip.impots.gouv.fr/bofip/903-PGP.html/identifiant=BOI-TVA-GEO-10-10-20241120",
          "source_date": "2024-11-20"
        },
        {
          "id": "fr-corse-10",
          "rate": 10,
          "territories": [
            "Corse"
          ],
          "name": {
            "fr-FR": "taux particulier en Corse, notamment pour les travaux immobiliers, les boissons alcooliques consommées sur place, certains matériels agricoles et l’électricité en basse tension",
            "en-GB": "special rate in Corsica, including building work, alcoholic drinks consumed on the premises, some farm machinery and low-voltage electricity"
          },
          "legal_basis": "CGI, art. 297",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://bofip.impots.gouv.fr/bofip/903-PGP.html/identifiant=BOI-TVA-GEO-10-10-20241120",
          "source_date": "2024-11-20"
        },
        {
          "id": "fr-corse-13",
          "rate": 13,
          "territories": [
            "Corse"
          ],
          "name": {
            "fr-FR": "taux particulier en Corse pour les produits pétroliers livrés en Corse (carburants, fiouls, butane, propane…)",
            "en-GB": "special rate in Corsica for petroleum products delivered there (motor fuels, fuel oils, butane, propane and so on)"
          },
          "legal_basis": "CGI, art. 297, I-1-6° b (produits énumérés aux art. L. 312-22, L. 312-23 et L. 312-79 du CIBS)",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://bofip.impots.gouv.fr/bofip/903-PGP.html/identifiant=BOI-TVA-GEO-10-10-20241120",
          "source_date": "2024-11-20"
        }
      ],
      "notes": [
        {
          "id": "fr-cibs-2027",
          "text": {
            "fr-FR": "Le transfert des règles de TVA du code général des impôts vers le code des impositions sur les biens et services est reporté au 1er janvier 2027 (ordonnance n° 2026-671 du 27 juillet 2026). Il se fait à droit constant : les taux ne changent pas de ce fait. Sur les factures, les références au code général des impôts restent possibles jusqu’au 30 juin 2028.",
            "en-GB": "VAT rules move from the code général des impôts to the code des impositions sur les biens et services on 1 January 2027 (postponed from 1 September 2026 by ordonnance n° 2026-671 of 27 July 2026). The move is made à droit constant, without changing the law, so no rate changes because of it. Invoices may keep citing the code général des impôts until 30 June 2028."
          },
          "source_url": "https://bofip.impots.gouv.fr/bofip/15140-PGP.html/ACTU-2026-00126",
          "source_date": "2026-10-07",
          "see_also": [
            "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007"
          ]
        },
        {
          "id": "fr-conversion-coefficients",
          "text": {
            "fr-FR": "Le BOFiP calcule la base HT à partir d’un prix TTC avec le coefficient 100 / (100 + T) (§ 50) ; arrondis, ces coefficients valent 0,833 (20 %), 0,909 (10 %), 0,947 (5,5 %) et 0,979 (2,1 %) (§ 60).",
            "en-GB": "BOFiP derives the net base from a VAT-inclusive price with the coefficient 100 / (100 + T) (§ 50); rounded, these are 0.833 (20%), 0.909 (10%), 0.947 (5.5%) and 0.979 (2.1%) (§ 60)."
          },
          "source_url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514",
          "source_date": "2025-05-14"
        },
        {
          "id": "fr-lf-2026",
          "text": {
            "fr-FR": "La loi de finances pour 2026 (loi n° 2026-103 du 19 février 2026) a modifié le champ de certains taux réduits, par exemple en uniformisant à 5,5 % la TVA des services liés à la gestion des déchets (art. 81, II) ; les taux eux-mêmes sont inchangés.",
            "en-GB": "The 2026 finance law (loi n° 2026-103 of 19 February 2026) changed the scope of some reduced rates, for example putting all waste-management services at 5.5% (art. 81, II); the rates themselves are unchanged."
          },
          "source_url": "https://bofip.impots.gouv.fr/bofip/15140-PGP.html/ACTU-2026-00126",
          "source_date": "2026-10-07"
        }
      ]
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "scope": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "gross_to_net": {
        "method": "vat-fraction",
        "rule": "VAT = gross × T / (100 + T), rounded to the penny; net = gross − VAT",
        "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700",
        "source_date": "2026-06-25"
      },
      "presets": [
        {
          "id": "gb-standard",
          "rate": 20,
          "name": {
            "fr-FR": "Taux normal",
            "en-GB": "Standard rate"
          },
          "applies_to": {
            "fr-FR": "La plupart des biens et services",
            "en-GB": "Most goods and services"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 2",
          "valid_from": "2011-01-04",
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/1994/23/section/2"
          ]
        },
        {
          "id": "gb-reduced",
          "rate": 5,
          "name": {
            "fr-FR": "Taux réduit",
            "en-GB": "Reduced rate"
          },
          "applies_to": {
            "fr-FR": "Certains biens et services, par exemple les sièges auto pour enfants et l’énergie domestique",
            "en-GB": "Some goods and services, for example children's car seats and home energy"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 29A and Sch. 7A",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/1994/23/section/29A"
          ]
        },
        {
          "id": "gb-zero",
          "rate": 0,
          "name": {
            "fr-FR": "Taux zéro",
            "en-GB": "Zero rate"
          },
          "applies_to": {
            "fr-FR": "Biens et services au taux zéro, par exemple la plupart des denrées alimentaires et les vêtements pour enfants",
            "en-GB": "Zero-rated goods and services, for example most food and children's clothes"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 30 and Sch. 8",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "see_also": [
            "https://www.legislation.gov.uk/ukpga/1994/23/section/30"
          ]
        }
      ],
      "other_rates": [],
      "notes": [
        {
          "id": "gb-vat-fraction",
          "text": {
            "fr-FR": "Pour extraire la TVA d’un prix TTC, le HMRC applique la « fraction de TVA » : taux ÷ (100 + taux), soit 1/6 à 20 % et 1/21 à 5 % (VAT Notice 700, § 7.3.1).",
            "en-GB": "To take VAT out of a VAT-inclusive price, HMRC uses the VAT fraction: rate ÷ (100 + rate), which is 1/6 at 20% and 1/21 at 5% (VAT Notice 700, paragraph 7.3.1)."
          },
          "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700",
          "source_date": "2026-06-25"
        },
        {
          "id": "gb-rounding",
          "text": {
            "fr-FR": "Sur une facture, le HMRC autorise à arrondir le total de TVA au penny inférieur (VAT Notice 700, § 17.5) ; cette tolérance vise les entreprises qui facturent d’autres entreprises, pas les commerces de détail, qui peuvent seulement arrondir au plus proche (§ 17.6).",
            "en-GB": "On an invoice, HMRC allows the total VAT to be rounded down to a whole penny (VAT Notice 700, paragraph 17.5). The concession is meant for businesses invoicing other businesses; retailers must not round down, though they may round each calculation up or down (paragraph 17.6)."
          },
          "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700",
          "source_date": "2026-06-25"
        }
      ]
    }
  },
  "sources": [
    {
      "id": "impots-fiscalite-entreprises",
      "label": "impots.gouv.fr: Fiscalité des entreprises (taux de TVA)",
      "url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
      "date": "2026-10-29"
    },
    {
      "id": "cgi-278",
      "label": "Légifrance: code général des impôts, article 278",
      "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026950057",
      "date": "2014-01-01"
    },
    {
      "id": "bofip-tva-liq-10",
      "label": "BOFiP: BOI-TVA-LIQ-10 (taux, généralités et coefficients de conversion)",
      "url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514",
      "date": "2025-05-14"
    },
    {
      "id": "impots-dom",
      "label": "impots.gouv.fr: Quels sont les différents taux de TVA applicables dans les DOM ?",
      "url": "https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom",
      "date": "2026-10-13"
    },
    {
      "id": "bofip-corse",
      "label": "BOFiP: BOI-TVA-GEO-10-10 (taux applicables en Corse)",
      "url": "https://bofip.impots.gouv.fr/bofip/903-PGP.html/identifiant=BOI-TVA-GEO-10-10-20241120",
      "date": "2024-11-20"
    },
    {
      "id": "bofip-actu-2026-00126",
      "label": "BOFiP: ACTU-2026-00126 (report au 1er janvier 2027 de la recodification de la TVA)",
      "url": "https://bofip.impots.gouv.fr/bofip/15140-PGP.html/ACTU-2026-00126",
      "date": "2026-10-07"
    },
    {
      "id": "bofip-res-tva-000253",
      "label": "BOFiP: BOI-RES-TVA-000253 (recodification de la TVA à droit constant ; références au CGI sur les factures jusqu’au 30 juin 2028)",
      "url": "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007",
      "date": "2026-10-07"
    },
    {
      "id": "govuk-vat-rates",
      "label": "GOV.UK: VAT rates",
      "url": "https://www.gov.uk/vat-rates",
      "date": "2014-12-12"
    },
    {
      "id": "hmrc-notice-700",
      "label": "HMRC: VAT guide (VAT Notice 700), paragraphs 3.5, 3.6, 7.3.1, 17.5 and 17.6",
      "url": "https://www.gov.uk/guidance/vat-guide-notice-700",
      "date": "2026-06-25"
    },
    {
      "id": "bofip-dom",
      "label": "BOFiP: BOI-TVA-GEO-20-10 (taux applicables en Guadeloupe, en Martinique et à La Réunion)",
      "url": "https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605",
      "date": "2019-06-05"
    },
    {
      "id": "vata-1994",
      "label": "legislation.gov.uk: Value Added Tax Act 1994, sections 2, 29A and 30 (consulted 2026-11-04)",
      "url": "https://www.legislation.gov.uk/ukpga/1994/23/section/2",
      "date": "2026-11-04"
    }
  ]
}