TVA rates in the energy and waste sector

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)

Different TVA 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 the TVA 20%

Corsica

The rates vary according to the electrical power:

  • Electricity with a maximum output 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 shall be subject to the 10%
Martinique, Guadeloupe, La Réunion

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

Metropolitan France

The subscription for the delivery of heat energy is subject to the TVA at the rate of 5.5%

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

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

Please note

The supply of network-distributed refrigeration energy is also subject to the TVA at a reduced rate of 5.5%

Corsica

The subscription for the delivery of heat energy is subject to the TVA at the rate of 2.1%

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

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

Please note

The supply of network-distributed refrigeration energy is also subject to the TVA at a reduced rate of 2.1%

Martinique, Guadeloupe, La Réunion

The subscription for the delivery of heat energy is subject to the TVA at the rate of 2.1%

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

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

Please note

The supply of network-distributed refrigeration energy is also subject to the TVA at the reduced rate of 2.1%

Metropolitan France

The subscription for gas delivery as well as consumption of gases are subject to the TVA 20%

Corsica

The subscription for the delivery of combustible natural gas and consumption of this gas are submitted to the TVA 20%.

Martinique, Guadeloupe, La Réunion

The subscription for the delivery of combustible natural gas and consumption of this gas are submitted to the TVA 8.5%

Metropolitan France

The following services are subject to the TVA 5.5% :

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

The provision of services that enable these operations to be carried out properly is also subject to the TVA 5.5%.

Corsica

The following services are subject to the TVA 5.5% :

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

The provision of services that enable these operations to be carried out properly is also subject to the TVA 5.5%.

Martinique, Guadeloupe, La Réunion

The following services are subject to the TVA 2.1% :

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

The provision of services that enable these operations to be carried out properly is also subject to the TVA 2.1%.

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