VAT rates in the hygiene and health sector

Verified 02 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Different VAT rates apply in the area of hygiene and health. We present the main rates in this sheet.

Metropolitan France

Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 20%.

Male and female condoms and protective masks are subject to VAT at 5.5%. Female hygiene products are also subject to VAT at 5.5%.

Corsica

Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 20%.

Male and female condoms and protective masks are subject to VAT at 5.5%.

Female hygiene products are subject to VAT at 2.1%.

Martinique, Guadeloupe, The meeting

Cosmetics (day cream, night cream, etc.) and hygiene products (soap, shampoo, etc.) are subject to VAT at 8.5%.

Male and female condoms are subject to VAT at 2.1%. Female sanitary pads and protective masks are also subject to VAT at 2.1%.

Metropolitan France

Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 10%.

Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:

  • Masterful preparation
  • Compendial Drugs
  • Drug or pharmaceutical product

The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.

Wound dressings are subject to VAT at 20%.

Corsica

Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 10%.

Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:

  • Masterful preparation
  • Compendial Drugs
  • Drug or pharmaceutical product

The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.

Wound dressings are subject to VAT at 20%.

Guadeloupe, Martinique, Reunion

Medicinal products used in human medicine which are not reimbursed by social security are subject to VAT at 2.1%.

Purchase, import, intra-Community acquisition, sale, delivery, commission, brokerage or contract work of medical products partially or fully reimbursed by the social security are subject to VAT at 2.1%. These include:

  • Masterful preparation
  • Compendial Drugs
  • Drug or pharmaceutical product

The import, intra-Community acquisition and supply of medicinal products requiring temporary authorization for use shall also be subject to VAT at 2.1%.

Wound dressings are subject to VAT at 8.5%.

Blood products of human origin which are not for direct therapeutic use are subject to VAT at 2.1%.

These products are:

  • Labile blood product
  • Plasma paste
  • Transfusion plasma in which an industrial process is involved
  • Plasma fractionation medicinal product
  • Diagnostic medical device in vitro and its accessories
  • Therapeutic cell product
  • Pharmaceutical excipient and non-pharmaceutical substance used in the manufacture of a medicinal product

The other products (e.g. human blood) are not subject VAT.

Examples of medical products are veterinary drugs or medicated feeds

Metropolitan France

Medical products which concern animals are subject to VAT at 20%.

Corsica

Medical products which concern animals are subject to VAT at 20%.

Guadeloupe, Martinique, Reunion

Medical products which concern animals are subject to VAT at 8.5%.

Medical care is defined as care that may be prescribed by a practitioner.

Metropolitan France

Health services are subject to VAT at 20%.

Corsica

Health services are subject to VAT at 20%.

Martinique, Guadeloupe, The meeting

Health services are subject to VAT at 8.5%.