IVA Rate in Italy — 2026 Guide
Italy applies IVA (Imposta sul Valore Aggiunto) with a standard rate of 22% and multiple reduced rates for specific categories.
Standard IVA rate: 22%
The standard rate of 22% applies to most goods and services in Italy.
Reduced rates
| Rate | Applies to |
|---|---|
| 10% | Hotel accommodation, restaurants, certain food products, water supplies, passenger transport |
| 5% | Certain social services, specific food products |
| 4% | Basic food (bread, milk, meat, vegetables), books, newspapers, medical equipment |
IVA exempt (0%)
- Healthcare (public)
- Education (public)
- Financial and insurance services
- Exports and intra-EU supplies
- Postal services
Quick calculation examples
| Scenario | Net | IVA | Gross |
|---|---|---|---|
| Electronics | €500 | €110 (22%) | €610 |
| Restaurant | €80 | €8 (10%) | €88 |
| Book | €20 | €0.80 (4%) | €20.80 |
Add IVA (22%):
Gross = Net × 1.22Remove IVA (22%):
Net = Gross ÷ 1.22IVA registration
All businesses in Italy must register for IVA regardless of turnover. IVA returns are filed annually with monthly or quarterly payments.
Calculate Italian IVA now
Use our free VAT calculator with 22% preset for Italy.