Italy VAT Calculator & Rate
Italy VAT calculator
VAT = 100.00 × 22% = 22.00; gross = 100.00 + 22.00 = 122.00
How much is VAT in Italy?
In Italy the tax is known as IVA.
Agenzia delle Entrate: ordinary IVA rate 22%; reduced rates of 4% (e.g. food, beverages and agricultural products), 5% (e.g. certain foods) and 10% (e.g. domestic electricity and gas, medicines, building renovation work). Full lists: Table A of DPR 633/1972.
Italy VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 22% standard | 22/122 ≈ 18.0328% | 22.00 / 122.00 | 220.00 / 1,220.00 | 18.03 / 81.97 | 180.33 / 819.67 |
| 10% | 10/110 ≈ 9.0909% | 10.00 / 110.00 | 100.00 / 1,100.00 | 9.09 / 90.91 | 90.91 / 909.09 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
| 4% | 4/104 ≈ 3.8462% | 4.00 / 104.00 | 40.00 / 1,040.00 | 3.85 / 96.15 | 38.46 / 961.54 |
What each VAT rate applies to in Italy
| Rate | Applies to | Source |
|---|---|---|
| 10% | For example electricity and gas for domestic use, medicines, building renovation work for specific goods and services; full list in Table A Part III, DPR 633/1972 | agenziaentrate.gov.it |
| 5% | For example certain foods; full list in Table A Part II-bis, DPR 633/1972 | agenziaentrate.gov.it |
| 4% | For example food, beverages and agricultural products; full list in Table A Part II, DPR 633/1972 | agenziaentrate.gov.it |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.