France levies TVA (taxe sur la valeur ajoutée — value-added tax) on the supply of goods and services throughout its territory, including overseas departments and collectivities that have opted in. Unlike many countries that operate a single rate, France maintains four positive bands plus a full exemption category, each targeting a different slice of the economy. Understanding which rate applies to a transaction — and whether a quoted price is hors taxe (HT) or toutes taxes comprises (TTC) — is essential for businesses, freelancers, and consumers alike.
This calculator handles both directions: add TVA to a net price to find the total a customer will pay, or remove TVA from a gross price to recover the underlying net and the tax element. It covers all four positive rates: the standard 20%, the intermediate 10%, the reduced 5.5%, and the super-reduced 2.1%.
How the calculation works
The two operations are simple but easy to get wrong when done manually.
Adding TVA (HT to TTC): multiply the net amount by (1 + rate / 100). At 20%:
TTC = HT x 1.20
Removing TVA (TTC to HT): divide the gross amount by (1 + rate / 100). At 20%:
HT = TTC / 1.20
The TVA amount in either case is the difference between the TTC and HT figures. Rounding to two decimal places is applied at the final step, matching the convention used on French invoices.
Worked example
A French web-design studio issues an invoice to a client. The agreed project fee is €2,000 HT. The studio is registered for TVA and applies the standard 20% rate to most services.
| Line | Amount |
|---|---|
| Net fee (HT) | € 2,000.00 |
| TVA 20% | € 400.00 |
| Total due (TTC) | € 2,400.00 |
Now suppose the client received a supplier quote of €3,600 TTC for office-renovation work, which falls under the intermediate 10% rate. To find the net cost and the recoverable TVA:
| Line | Amount |
|---|---|
| Gross quote (TTC) | € 3,600.00 |
| TVA 10% (recovered: TTC / 1.10) | € 327.27 |
| Net cost (HT) | € 3,272.73 |
France TVA rate reference
| Rate | Category (French) | Typical goods and services |
|---|---|---|
| 20% | Taux normal | Electronics, clothing, most services, alcohol, tobacco, luxury goods |
| 10% | Taux intermédiaire | Restaurant meals, renovation, hotels, passenger transport, some agricultural inputs |
| 5.5% | Taux réduit | Unprocessed food, books, energy (gas/electricity), disability aids, cinema |
| 2.1% | Taux super-réduit | Certain press, some live-show tickets, specific reimbursed medicines |
| 0% | Exonéré | Exports, intra-EU supplies, banking, insurance, medical services |
The applicable rate for any specific product or service is defined in articles 278 to 281 of the Code général des impôts (CGI). The DGFiP publishes official bulletins officiels des finances publiques (BOFiP) clarifying edge cases.