Italy VAT Rate (2026)
Italy operates four VAT rates. The standard rate of 22% applies to most goods and services. A reduced rate of 10% covers food, hotel stays, and passenger transport. A 5% rate applies to specific social services and some food products. A super-reduced rate of 4% applies to basic foodstuffs and newspapers.
Italy VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 22% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 10% | Reduced | Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accomodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production. |
| 5% | Reduced | Social and health services provided by social cooperatives and their consortia. |
| 4% | Super-reduced | Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; some e-books; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; some motor vehicles; some supplies for new buildings; some construction work on new buildings. |
| 0% | Zero | Supplies of land which cannot be used for building; intra-community and international transport. |
Italy standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1973 – 8 Feb 1977 | 12% |
| 8 Feb 1977 – 3 Jul 1980 | 14% |
| 3 Jul 1980 – 1 Nov 1980 | 15% |
| 1 Nov 1980 – 1 Jan 1981 | 14% |
| 1 Jan 1981 – 5 Aug 1982 | 15% |
| 5 Aug 1982 – 1 Aug 1988 | 18% |
| 1 Aug 1988 – 1 Oct 1997 | 19% |
| 1 Oct 1997 – 17 Sep 2011 | 20% |
| 17 Sep 2011 – 1 Oct 2013 | 21% |
| 1 Oct 2013 – present | 22% |
Reduced rate categories in detail
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Super-reduced rate
A super-reduced rate of 4% applies to historically grandfathered categories. Super-reduced rates below 5% are permitted under EU VAT Directive rules only for categories that were already taxed at these rates when the country joined the EU.
Import VAT rate for Italy
Italy applies its standard 22% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Italy
Tourist VAT refund in Italy
Non-EU residents shopping in Italy can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Italy VAT refund
Key facts
- Registration threshold: €85,000 annual turnover
- Standard rate: 22%
- Reduced rates: 10%, 5%, 4%, 0%
- Tax authority: Agenzia delle Entrate
- Currency: EUR
FAQ
What is the VAT rate in Italy?
The standard VAT rate in Italy is 22%.
Reduced rates of 10% and 5% and 4% and 0% apply to essential goods and services.
What is the import VAT rate for Italy?
Import VAT into Italy is charged at the standard 22% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
What VAT rate applies to luxury goods in Italy?
Luxury goods (fashion, jewellery, leather goods, cosmetics) are taxed at Italy's standard rate of 22%. There are no reduced rates for luxury goods. This rate is also relevant for tourist VAT refund calculations.
What is Italy's super-reduced VAT rate?
Italy's 4% super-reduced rate applies to basic foodstuffs (bread, pasta, eggs, butter), newspapers, books, and some social goods. It is the lowest rate available in Italy.
How do I validate a Italy VAT number?
Italy VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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