TVA rates in the agricultural sector
Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)
Different TVA rates are applicable in the agricultural sector. We present them to you in this sheet.
Metropolitan France
These are all products of the animal kingdom and the plant kingdom, living or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algoculture (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. These include milk, pieces of dead animals, etc.
The TVA level for these products is 5.5%.
Corsica
These are all products of the animal kingdom and the plant kingdom, living or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algoculture (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. These include milk, pieces of dead animals, etc.
The TVA level for these products is 2.1%.
Martinique, Guadeloupe, La Réunion
These are all products of the animal kingdom and the plant kingdom, living or dead, processed or not, resulting from these productions. This also applies to hunting and fishing, shellfish farming (shellfish), astaciculture (crayfish), peniculture (crustaceans), coral farming (coral) or algoculture (algae).
By-products of the animal and plant kingdom obtained at the stage of agricultural production are also concerned. These include milk, pieces of dead animals, etc.
The TVA level for these products is 2.1%.
Please note
Import of certain products in Guadeloupe, Martinique and Reunion exempt from TVA. These include basic necessities, building materials and industrial and agricultural tools.
The full list is detailed in the French general tax code.
Metropolitan France
The agricultural services are, in general, subject to TVA 20%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weeding
- Pruning of vines
- Loading and spreading of slurry, fertilizers, limestone improvers
- Earthmoving
- Slope clearing
- Drainage and irrigation
- Cleaning of ditches
- Sexing of farmyard animals
- Tattoo of animals
On the other hand, the services which correspond to custom work shall be subject to the TVA rate applicable to the product obtained. These include, for example, the works:
- Cutting of fodder, harvesting threshing
- Haying, windrowing, gathering, pressing
- Potato Clearing
- Pressing straw and fodder
- Pressures of seeds and oilseeds
- Uprooting of agricultural products
- Silage
- Ground cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation works (plowing, hoeing, etc.)
- Packaging and packaging of meat
The Forest works have a TVA of 10%. These include, for example, the works:
- Deforestation and reforestation
- Planting
- Pruning of trees and hedges
- Pruning, felling and cutting of trees
- Skidding of wood
- Storage of timber in forestry
- Operation of clearing, desouching, brush clearing, burning, forest swathing
- Forest Trail Maintenance
Forest trail maintenance works and forest fire prevention works carried out by licensed trade union associations are also affected by this TVA level.
Warning
Operations carried out on trees after logging or storage operations and services provided to manufacturers or processors are not forestry works.
Corsica
The agricultural services are, in general, subject to TVA 20%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weeding
- Pruning of vines
- Loading and spreading of slurry, fertilizers, limestone improvers
- Earthmoving
- Slope clearing
- Drainage and irrigation
- Cleaning of ditches
- Sexing of farmyard animals
- Tattoo of animals
On the other hand, the services which correspond to custom work shall be subject to the TVA rate applicable to the product obtained. These include, for example, the works:
- Cutting of fodder, harvesting threshing
- Haying, windrowing, gathering, pressing
- Potato Clearing
- Pressing straw and fodder
- Pressures of seeds and oilseeds
- Uprooting of agricultural products
- Silage
- Ground cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation works (plowing, hoeing...))
- Packaging and packaging of meat
The Forestry and logging works carried out for a farmer are subject to the TVA 2.1%. Forest trail maintenance works and forest fire prevention works carried out by licensed trade union associations are also affected by this TVA level.
The Forest works have a TVA of 2.1%. These include, for example, the works:
- Deforestation and reforestation
- Planting
- Pruning of trees and hedges
- Pruning, felling and cutting of trees
- Skidding of wood
- Storage of timber in forestry
- Operation of clearing, desouching, brush clearing, burning, forest swathing
- Forest Trail Maintenance
Forest trail maintenance works and forest fire prevention works carried out by licensed trade union associations are also affected by this TVA level.
Warning
Operations carried out on trees after logging or storage operations and services provided to manufacturers or processors are not forestry works.
Martinique, Guadeloupe, La Réunion
The agricultural services are, in general, subject to TVA 8.5%. Examples of such services include:
- Sowing, planting
- Treatment of cultures
- Crop disinfection and deratization
- Weeding
- Pruning of vines
- Loading and spreading of slurry, fertilizers, limestone improvers
- Earthmoving
- Slope clearing
- Drainage and irrigation
- Cleaning of ditches
- Sexing of farmyard animals
- Tattoo of animals
On the other hand, the services which correspond to custom work shall be subject to the TVA rate applicable to the product obtained. These include, for example, the works:
- Cutting of fodder, harvesting threshing
- Haying, windrowing, gathering, pressing
- Potato Clearing
- Pressing straw and fodder
- Pressures of seeds and oilseeds
- Uprooting of agricultural products
- Silage
- Ground cereals
- Straw grinding
- Sorting, sizing, disinfection, fragmentation, seed coating
- Soil preparation works (plowing, hoeing...))
- Packaging and packaging of meat
The Forest works have a TVA of 2.1%. These include, for example, the works:
- Deforestation and reforestation
- Planting
- Pruning of trees and hedges
- Pruning, felling and cutting of trees
- Skidding of wood
- Storage of timber in forestry
- Operation of clearing, desouching, brush clearing, burning, forest swathing
- Forest Trail Maintenance
Forest trail maintenance works and forest fire prevention works carried out by licensed trade union associations are also affected by this TVA level.
Warning
Operations carried out on trees after logging or storage operations and services provided to manufacturers or processors are not forestry works.
Metropolitan France
The delivery of the following products is subject to the TVA 10% :
- Agglomerated forestry product for heating
- Ornamental horticulture and floriculture product that has not undergone any processing
- Wood waste for heating
- Firewood
Other operations are subject to the TVA 20%.
Corsica
The delivery of the following products is subject to the TVA 10% :
- Agglomerated forestry product for heating
- Ornamental horticulture and floriculture product that has not undergone any processing
- Wood waste for heating
- Firewood
Other operations are subject to the TVA 20%.
Martinique, Guadeloupe, La Réunion
The delivery of the following products is subject to the TVA 2.1% :
- Agglomerated forestry product for heating
- Ornamental horticulture and floriculture product that has not undergone any processing
- Wood waste for heating
- Firewood
Other operations are subject to the TVA 8.5%.
Please note
Import of certain products in Guadeloupe, Martinique and Reunion exempt from TVA. These include basic necessities, building materials and industrial and agricultural tools.
The full list is detailed in the French general tax code.
Fertilizing products improve or ensure plant nutrition and the physical, chemical or biological properties of soils (fertilizers, soil improvers...).)
Plant protection products are used to destroy plants or organisms harmful to agricultural production. They are part of the family of pesticides.
Metropolitan France
These products are subject to TVA 10%.
Corsica
These products are subject to TVA 2.1%.
Guadeloupe, Martinique, La Réunion
These products are subject to TVA 2.1%.
Please note
Import of certain products in Guadeloupe, Martinique and Reunion exempt from TVA. These include basic necessities, building materials and industrial and agricultural tools.
The full list is detailed in the French general tax code.
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List of TVA exempt products in Guadeloupe, Martinique and Réunion
TVA rates in France
TVA rates in Martinique, Guadeloupe, La Réunion
TVA rates in Corsica