IVA rates in Italy for 2026
Italy charges IVA at a standard rate of 22%, with reduced rates of 10%, 5%, and 4%. Amounts on this page are in Euro (EUR).
22% standard, 10% on hospitality and energy, 5% on certain health and social services, 4% on staple food and books.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 22% | standard | 1.22 | 18.03% |
| 10% | reduced | 1.1 | 9.09% |
| 5% | reduced | 1.05 | 4.76% |
| 4% | reduced | 1.04 | 3.85% |
How much IVA is inside a price
If a price already includes IVA, divide by 1 plus the rate: at 10%, €100 ÷ 1.1 = €90.91 before tax, so €9.09 is tax.
| Rate | Tax in €100 | Net of €100 | Tax in €1,000 | Net of €1,000 |
|---|---|---|---|---|
| 22% | €18.03 | €81.97 | €180.33 | €819.67 |
| 10% | €9.09 | €90.91 | €90.91 | €909.09 |
| 5% | €4.76 | €95.24 | €47.62 | €952.38 |
| 4% | €3.85 | €96.15 | €38.46 | €961.54 |
Adding IVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 4%, €1,000 × 1.04 = €1,040.
| Rate | Tax on €100 | €100 plus tax | Tax on €1,000 | €1,000 plus tax |
|---|---|---|---|---|
| 22% | €22 | €122 | €220 | €1,220 |
| 10% | €10 | €110 | €100 | €1,100 |
| 5% | €5 | €105 | €50 | €1,050 |
| 4% | €4 | €104 | €40 | €1,040 |
How Italy's standard rate compares
Italy's 22% standard rate compares with a median of 18%: 4 of the 39 countries in this calculator's table charge more, 33 less. Its lowest rate above zero is 4%: 4 countries go lower, and 33 have no rate that low.
Russia also charges 22% as standard.
10% is also used by South Korea, Japan, Vietnam, France, Spain, Russia, Türkiye, Morocco, and Australia. 5% is also used by Taiwan, Vietnam, India, the United Kingdom, Poland, the United Arab Emirates, Egypt, Canada, and Colombia. 4% is also used by Spain.