The largest proportion of France's total tax revenue is value-added tax, accounting for about 45% of the tax revenue.
The tax rate of general goods and services is 19.6%, but the tax rate of basic food, basic medicines, books and other cultural goods is 5.5%, which reflects the tendency to take care of low-income groups and encourage cultural undertakings. The tax rate for alcohol and tobacco that are harmful to health will reach 60% to 70%.