Rates verified January 2026 · https://www.agenziaentrate.gov.it

Italy VAT Calculator 2026 (IVA)

Standard 22% · Reduced 10% · 5% reduced · 4% super-reduced (basic food)

Italy has four IVA (Imposta sul Valore Aggiunto) rates. The standard rate is 22%. A 10% rate covers some food, accommodation, and construction. A 5% rate applies to some social services and goods. The super-reduced 4% rate covers basic foodstuffs and books.

Calculator

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

All Italy VAT rates

Standard Rate
Most goods and services — electronics, clothing, cars, luxury goods, most services
22%
Reduced Rate
Some foodstuffs, pharmaceutical products, hotel accommodation, passenger transport, some construction, electricity for domestic use
10%
Further Reduced Rate
Some social care services, some agricultural products
5%
Super-reduced Rate
Basic foodstuffs (bread, milk, eggs, fruit, vegetables), books, newspapers, children's car seats, some disability equipment
4%

Type any rate directly in the rate field above to switch rates.

Standard VAT rate
22%
Italy · EUR
Reduced: 10%Super-reduced: 5%
Registration thresholdNo general threshold — VAT registration required from first taxable supply
VAT number formatIT followed by 11 digits (e.g., IT 12345678901)
Filing frequencyMonthly or Quarterly
Exempt / Zero-rated categories
  • Healthcare
  • Education
  • Financial services
  • Insurance
  • Postal services

Italian IVA Rates — 2026

Italy has four IVA rates: 22% standard, 10% for some food and accommodation, 5% for certain social goods, and 4% for basic staple foods and books. Italy's IVA system is complex, with many goods subject to debate about their correct rate classification.

Italy VAT — frequently asked questions

What is the Italian VAT rate in 2026?

Italy's standard IVA rate is 22%. Reduced rates are 10% (some food, hotels), 5% (some social services), and 4% (basic food, books).

How do I remove 22% Italian VAT?

To remove 22% Italian IVA: divide by 1.22. €122 ÷ 1.22 = €100 net. The IVA element is €22.

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Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official Italy tax authority or a qualified tax professional before making filing or business decisions.