VAT Country: France

Special rates apply in Corsica and the overseas departments (DOM):

a) CORSICA

• 0.90%: certain theatrical shows and circuses, sales of live meat and charcuterie animals to persons not liable to pay tax;
• 2.10%: goods supplied in Corsica to which the reduced rates are applicable in mainland France;
• 8%: certain work on immovable property, agricultural equipment and sales for consumption on the premises, sales of electricity supplied at low voltage;
• 13%: petroleum products;

The standard rate applicable in Corsica is the same as in the rest of the country: 19.6%.

b) DOM

• In the overseas departments, but not French Guiana, a reduced rate of 2.10% and a standard rate of 8.5% are applicable.

c) MONACO

• Goods and services supplied to or from the Principality of Monaco are regarded as having been supplied to or from France.