Italy Value added tax (IVA)
Italy Value added tax (IVA) is 22 percent, in force since 1 Oct 2013. It was 21 percent before that. Last checked against the official source on 12 Sep 2026.
Standard rate of Imposta sul Valore Aggiunto levied under Article 16 of DPR 633/1972.
| Current value | 22 percent |
|---|---|
| In force from | 2013-10-01 |
| Official source | DPR 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta); standard rate raised to 22% by D.L. 6 luglio 2011 n. 98 art. 40 co. 1-ter as amended, effective 1 October 2013. Rates page: Agenzia delle Entrate, 'IVA — norme generali e aliquote' |
| Last verified | 2026-09-12 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard IVA is 22%. THREE reduced rates coexist and are NOT blended into this figure: 10% (electricity and gas for domestic use, medicines, most building renovation works, many foodstuffs and tourism/hospitality services — Tabella A parte III), 5% (certain foodstuffs, social and health services, some transport — Tabella A parte II-bis), and 4% ('super-ridotta': basic foodstuffs, books and newspapers, first-home purchases, medical aids — Tabella A parte II). A 0% band exists only as exemption/non-taxable regimes (esenti art. 10, non imponibili artt. 8-9), not as a rate. LEGISLATIVE WATCH ITEM: D.Lgs. 19 gennaio 2026, n. 10 (Testo Unico IVA, published in GU Serie Generale n. 24 of 30 January 2026, S.O. n. 4) reorganises the whole of Italian VAT law into 171 articles across 18 Titles. It ENTERED INTO FORCE 31 January 2026 but APPLIES only from 1 January 2027, at which point DPR 633/1972 (together with D.L. 331/1993 and the other sources listed in its art. 170) is abrogated. So through the whole of 2026 the operative citation remains DPR 633/1972 art. 16, and from 1 January 2027 the correct citation changes even though the 22% rate itself is unchanged (the Testo Unico is a consolidation under the delega fiscale L. 9 agosto 2023 n. 111, not a substantive reform). Re-cite this series in January 2027. Access quirk: the Agenzia delle Entrate portal is Italian-only with no English mirror for the rates page; the Gazzetta Ufficiale ELI permalinks resolve but the full statutory text is served as a separate PDF rather than inline HTML.
Earlier values
| From | Value | Source |
|---|---|---|
| 2011-09-17 | 21 | — |
| 1997-10-01 | 20 | — |
| 1988-08-01 | 19 | — |
Get it programmatically
curl https://euroref.dev/v1/it/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/it/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/it/vatOther Italy series: Policy interest rate · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (NIC, year-on-year) · Corporate income tax (IRES) · Withholding tax rates · Personal income tax (IRPEF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (saggio degli interessi legali)
The same figure elsewhere: Latvia · Lithuania · Luxembourg · Malta · Netherlands · all 34