VAT on CBD in France in 2025: what shops and wholesalers need to know

By Manon, CBD specialist at Deli Hemp Pro

In France, most CBD products were taxed at the standard VAT rate of 20% in 2025: flowers, resins, oils, hemp teas and cosmetics alike. This article, first published in September 2025, explains how the French rules worked for shops, resellers and wholesalers. It is useful if you buy from French suppliers or simply follow Europe's largest CBD market.

Which VAT rate applies to CBD products in France?

The standard 20% rate

Most hemp-derived products fall under the standard 20% rate. That covers CBD flowers, CBD resins, oils, hemp teas and cosmetics such as those in our CBD wellbeing range.

Food supplements: a special case

Products sold as food supplements could sometimes qualify for a reduced rate, but only where a nutritional use was recognised. It remained an exception. The point is now largely theoretical for CBD: since 15 May 2026, the French food safety authority (DGAL) has banned foodstuffs containing CBD, because CBD is a Novel Food that has not been authorised in the EU.

Flowers and resins: how raw products are taxed

CBD flowers

Even though they are a raw plant product, CBD flowers do not benefit from the reduced agricultural VAT rate. The rate stays at 20%, whether they are sold loose or as CBD pre-rolls. The same applied to teas made from flowers when a food use could not be shown.

CBD resins

CBD hash and resins, such as Supreme 50%, Jaune Crémeuse or our filtered CBN resin 30%, are treated as processed non-food products. They are therefore taxed at 20%.

VAT for CBD wholesalers in France

A French CBD wholesaler charges 20% VAT on its sales of flowers, resins and hash to shops and resellers in France. Sales to businesses in other EU countries follow their own VAT rules, which depend on each buyer's situation: check them with your accountant before you order. A valid VAT number and clean records are the starting point for any cross-border B2B purchase.

Changes discussed for hemp in 2025

Industry pressure for a lower rate

In 2025, the French hemp industry was pushing for a reduced rate of 5.5% or 10% on some products, such as CBD teas or products made from French hemp. No reform had been adopted when this article was written. Check the current rates with a French tax adviser.

A split by product type?

One idea under discussion was to separate food products made from hemp, which would get a reduced rate, from products that are smoked or vaporised, such as CBD flowers or hash, which would stay at 20%. Whatever the outcome, CBD products sold in France are invoiced at the rate in force on the day of sale.

Recommendations for CBD shops and resellers

• Apply 20% VAT unless an exception has been confirmed.
• Never present a product as something else to obtain a lower rate.
• Keep clear accounts, with prices excl. VAT and incl. VAT and the required legal notices.
• Be ready for a tax inspection.

Deli Hemp products comply with French law (delta-9-THC ≤ 0.3%). If you resell outside France, remember that the status of flowers, resins and other hemp products varies from one country to another and can be stricter. In the UK, the status of hemp flower remains contested. Check the local rules before ordering.

Frequently asked questions

What VAT rate applies to CBD flowers in France?

The standard rate of 20%. CBD flowers do not qualify for the reduced agricultural rate, even though they are a raw plant product.

Is CBD resin taxed differently from flowers in France?

No. Resins and hash are treated as processed non-food products and are also taxed at 20%.