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%.

Net€100.00

VAT (22 %)€22.00

Gross€122.00

Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

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.

Sources and verification

Dataset last reviewed 2026-07-17 · tax year 2026 · 119 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

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 Circolare n. 6 del 30-01-2026, par. 6 'Massimale annuo della base contributiva e pensionabile': EUR 122,295.00 for 2026
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.

Italy tax guides

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