Italy VAT (IVA) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Italy applies a standard rate of 22% and a reduced rate of 10%.
How this is calculated
- Select the applicable Italian VAT rate: 22% standard (all taxable supplies not otherwise reduced), 10% reduced (restaurants, hotels, residential renovation, medicines, domestic electricity — Tabella A Parte III of DPR 633/1972), 5% reduced (social cooperative services to vulnerable persons — Tabella A Parte II-bis), or 4% super-reduced (basic foodstuffs, books and newspapers, first-home construction, equipment for disabled persons — Tabella A Parte II).
- Net to gross: gross = net × (1 + rate); VAT amount = net × rate. All amounts are rounded to two decimal places.
- Gross to net: net = gross ÷ (1 + rate); VAT amount = gross - net.
- Forfettario-regime taxpayers neither charge nor remit VAT; their invoices must carry the statutory exemption statement under L.190/2014 and cannot deduct input VAT on purchases.
FAQ
What is the standard Italian VAT rate in 2026?
The standard rate is 22%, applicable to all taxable supplies of goods and services not covered by the reduced categories (DPR 26 ottobre 1972 n. 633 Art. 16). The 2026 Budget Law (L.199/2025) did not change any VAT rates.
Which goods qualify for the 4% super-reduced VAT rate?
The 4% rate applies to basic foodstuffs, books, newspapers and periodicals, first-home residential construction, and equipment for disabled persons, as listed in Tabella A Parte II annexed to DPR 633/1972.
How do I extract VAT from a price that already includes tax?
Divide the gross price by (1 + VAT rate). For example: €122 ÷ 1.22 = €100 net, with €22 VAT at 22%. At the 10% rate: €110 ÷ 1.10 = €100 net, with €10 VAT.
Do forfettario-regime businesses charge VAT on their invoices?
No. Forfettario taxpayers are fully exempt from collecting and remitting VAT under L.190/2014. Their invoices must state the exemption and cannot include a VAT line; input VAT on purchases is not deductible.
Official sources
Data last verified 2026-07-17 · tax year 2026 · 115 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- normattiva.it — DPR 917/1986 (TUIR) Art. 11 — Scaglioni e aliquote IRPEF 2026
- normattiva.it — L. 30 dicembre 2025 n. 199 (Legge di Bilancio 2026) Art. 1 comma 3 — reduced bracket 2 from 35% to 33% effective 2026
- normattiva.it — DPR 917/1986 (TUIR) Art. 13 comma 1 — Detrazioni per lavoro dipendente
- normattiva.it — D.L. 5 febbraio 2020 n. 3 Art. 1 (as modified by L.207/2024) — Trattamento Integrativo: EUR 1,200 gross minus EUR 75 reduction = EUR 1,125 net/year
- normattiva.it — L. 207/2024 (Legge di Bilancio 2025) Art. 1 commi 4-9 — Trattamento Economico Speciale (TES)
- normattiva.it + INPS circolari — L. 335/1995 Art. 1 c. 10 — total IVS rate 33%; employee share 9.19% per historical INPS FPLD split (stable since 1996). 2026 INPS circular not accessible.
- INPS — INPS massimale contributivo — 2025 value EUR 119,650 (DM Ministero Lavoro, updated annually by ISTAT). 2026 DM not accessible.
- normattiva.it — D.Lgs. 6 maggio 2011 n. 68 Art. 6 — addizionale regionale base rate 1.23%
- Ministero dell'Economia e delle Finanze — MEF Dipartimento Finanze — Addizionale Regionale IRPEF Lombardia 2026, band1 <=15,000 EUR: 1.23%
- MEF — MEF — Addizionale Regionale Lazio 2026, band1 <=15,000: 1.73% (L.R. 20 del 31 dicembre 2025)
- MEF — MEF — Addizionale Regionale Campania 2026, band1 <=15,000: 1.73%
- MEF — MEF — Addizionale Regionale Sicilia 2026: flat 1.23% all income
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
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