En France, il existe quatre taux de TVA. Le taux normal de TVA est fixé à 20 % et s’applique à toutes les opérations pour lesquelles aucun autre taux n’est spécifiquement prévu par la loi. Un taux réduit de 5,5 % concerne, quant à lui, certains biens et services principalement considérés comme étant de première nécessité, comme par exemple, les produits destinés à l’alimentation humaine (sauf exceptions). À noter que les livres et la billeterie sportive sont également visés par ce taux réduit. Par ailleurs, un taux intermédiaire fixé à 10 %, s’applique à certains biens et services, en particulier les ventes à consommer sur place de produits alimentaires et certains travaux portant sur des logements achevés depuis plus de 2 ans. Enfin, un taux particulier de 2,10 % est applicable notamment aux médicaments remboursables et aux produits sanguins.
En % | Taux légal | Coefficient multiplicateur HT | Coefficient de conversion |
---|---|---|---|
Taux normal | 20 | 1,200 | 0,833 |
Taux réduit | 5,5 | 1,055 | 0,947 |
Taux intermédiaire | 10 | 1,100 | 0,909 |
Taux spécifique | 2,1 | 1,021 | 0,979 |
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