VAT rates in the energy and waste sector

Verified 03 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)

Different VAT rates are applicable in the energy and waste sector. We present you the main applicable rates.

Metropolitan France

The subscription for the supply of electricity and consumption of electricity are subject to VAT at 20%

Corsica

The rates vary according to the electrical power:

  • Electricity with a maximum power of 36 kilovoltamperes or less:
    • The subscription for the delivery of electricity is subject to the rate of 20%
    • Consumption (supply) of electricity is subject to the 10%
  • Electricity with a maximum output exceeding 36 kilovoltamperes: the subscription and the consumption of electricity are subject to the 10%
Martinique, Guadeloupe, Reunion Island

The subscription for the supply of electricity and consumption of electricity are subject to VAT at 8.5%

Metropolitan France

The subscription for the supply of heat energy is subject to VAT at the rate of 5.5%

Consumption (supply) of such energy is subject to VAT:

  • At the rate of 5.5% when it is produced at least at 50% from the following:
    • Biomass
    • Geothermal energy
    • Solar thermal energy
    • Waste
    • Recovery energy
  • At the rate of 20% in other cases
Corsica

The subscription for the supply of heat energy is subject to VAT at the rate of 2.1%

Consumption (supply) of such energy is subject to VAT:

  • At the rate of 2.1% when it is produced at least at 50% from the following:
    • Biomass
    • Geothermal energy
    • Solar thermal energy
    • Waste
    • Recovery energy
  • At the rate of 8.5% in other cases
Martinique, Guadeloupe, Reunion Island

The subscription for the supply of heat energy is subject to VAT at the rate of 2.1%

Consumption (supply) of such energy is subject to VAT:

  • At the rate of 2.1% when it is produced at least at 50% from the following:
    • Biomass
    • Geothermal energy
    • Solar thermal energy
    • Waste
    • Recovery energy
  • At the rate of 8.5% in other cases

Metropolitan France

The subscription for gas delivery as well as consumption of gas are subject to VAT at 20%

Corsica

The subscription for the delivery of combustible natural gas and consumption of this gas are subject to VAT at 20%.

Martinique, Guadeloupe, Reunion Island

The subscription for the delivery of combustible natural gas and consumption of this gas are subject to VAT at 8.5%

Metropolitan France

The following services are subject to VAT 5.5% :

  • Separate collection
  • Collection in waste disposal
  • Sorting and recovery of waste of households and other waste

The supply of services which enable these transactions to proceed smoothly is also subject to VAT 5.5%.

Corsica

The following services are subject to VAT 5.5% :

  • Separate collection
  • Collection in waste disposal
  • Sorting and recovery of waste of households and other waste

The supply of services which enable these transactions to proceed smoothly is also subject to VAT 5.5%.

Martinique, Guadeloupe, Reunion Island

The following services are subject to VAT 2.1% :

  • Separate collection
  • Collection in waste disposal
  • Sorting and recovery of waste of households and other waste

The supply of services which enable these transactions to proceed smoothly is also subject to VAT 2.1%.

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