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.

Quick answer

Italy standard VAT rate is 22%.

Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.

Standard VAT
22%
Reduced rate
10%
Super-reduced
5%

Calculator

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

Quick amounts

Enter an amount to see the result.

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

How to use and formula

How to calculate Italy VAT

Enter the amount, use the standard 22% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.

  1. Enter the invoice, receipt, or product amount.
  2. Check the correct VAT rate for the item category.
  3. Use add mode for net-to-gross or reverse mode for gross-to-net.
VAT formulas

Gross = net x (1 + rate / 100)

Net = gross / (1 + rate / 100)

VAT amount = gross - net

Example at 22%: 100 net becomes 122.00 gross.

Italy VAT examples

Fast checks for adding or removing VAT at the most common rates.

Add 22% VAT to €100.00

€122.00 gross

€100.00 x 22% = €22.00 VAT.

Remove 22% VAT from €122.00

€100.00 net

€122.00 ÷ 1.22 = €100.00 before VAT.

Official Italy VAT source

Rates and rules on this page were last reviewed in January 2026 against https://www.agenziaentrate.gov.it. Use the linked authority for filing, registrations, or address-specific compliance.

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.

Common mistakes to avoid

Using 22% for every item

Italy may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.

Subtracting the percentage from a gross price

To extract VAT, divide by 1 + rate/100 — do not subtract 22% from the total.

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.

VAT rates in other countries

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Use the right Italy VAT rate

Use this page to add VAT, remove VAT, or check invoice math for Italy. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.

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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.