5.5% VAT rate written into law for male and female condoms
The 2024 Finance Act adds male and female condoms to the list of goods taxed at the reduced 5.5% VAT rate (Article 278-0 bis A 1° ter of the General Tax Code). According to the Senate report, these products already qualified for this rate as medical devices; the article aims to secure its application.
Measure originators
No official estimate found for this measure.
Measure impact
The 5.5% rate on condoms now rests on an explicit legal provision. No cost estimate was published, as the measure was presented as a clarification of existing law.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne