French tax authorities issue guidance on the application of reduced and standard VAT rates for exhibitions, leisure sites, and related services.
France’s tax authorities have issued detailed guidance on the application of value-added tax (VAT) to cultural, recreational, educational, and professional activities, including exhibitions, sites, installations, and associated services.
The update, published on 3 December 2025, clarifies the application of reduced and standard VAT rates under Article 279 b nonies of the French General Tax Code (CGI).
The 10% reduced rate applies to admission fees for cultural, recreational, educational, or professional exhibitions, sites, and installations, provided that both conditions are met. Admission fees are payments that grant access to a location or facility to observe or participate in its activities. Ancillary services, such as audio guides, maps, and safety equipment, may also qualify for the reduced rate.
Exceptions to the reduced rate include:
- Admission to shows, including sporting events, which may be subject to 2.1%, 5.5%, or the standard rate;
- Adult-only establishments for pornographic or licentious content and gambling or games of chance, taxed at the standard rate;
- Package services offered by travel agencies or tour operators, even when including admission, are taxed at the standard rate;
- Zoological parks, subject to 5.5% when meeting criteria under the decree of 25 March 2004;
- Sports equipment and facilities, taxed at the standard rate except for certain equestrian activities at 5.5%;
- Automatic devices are taxed at the standard rate, except fairground lotteries at 10%.
The guidance provides precise definitions and examples for determining whether a payment constitutes an admission fee. Sales of goods, rental of equipment or animals, transport, accommodation, and catering services are generally excluded unless they are ancillary to the admission. Access to multiple activities under a single ticket is subject to a two-step analysis: first, identifying ancillary elements; second, applying the highest rate among non-accessory activities.
Reduced-rate admissions cover:
- Museums, exhibitions, heritage sites, historical buildings;
- Caves, parks, botanical gardens, and natural reserves;
- Industrial, commercial, or agricultural installations open to visitors, including educational farms;
- Recreational attractions, including mechanical rides, water rides, scenic routes, labyrinths, inflatable structures, and play installations;
- Shooting or skill-based games not considered sports;
- Recreational circuits for autonomous vehicles such as mini-motorbikes, go-karts, and buggies, excluding their rental;
- Adventure parks, zip lines, bungee jumping, and summer luge tracks;
- Escape games, laser games, paintball, VR games, and live-action role-playing;
- Leisure parks, theme parks, aquatic parks, and amusement complexes, provided non-eligible activities are ancillary;
- Dance floors, discotheques, and spaces for recreational games;
- Fairs, trade shows, congresses, and festivals, provided their main purpose is not shows.
Sports activities, including karting circuits, stadiums, swimming pools, gymnasiums, and racquet courts, are generally excluded from the reduced rate. Fees for using automatic devices, such as arcade games, simulators, pinball, and air hockey, are taxed at the standard rate. Payments for fairground lotteries qualify for the 10% reduced rate.
For parks offering multiple activities under a single admission fee, the authorities recommend identifying accessory services and applying the highest applicable VAT rate to non-accessory elements. Additional fees for specific activities not considered accessory are treated as separate taxable operations.
This guidance ensures consistent VAT treatment across cultural, recreational, educational, and professional venues, providing clarity for operators and visitors alike.
