Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Italy, Value-Added Tax (VAT) is levied. This is a consumption tax levied on the sales of goods and services. In Italian, it is known as Imposta sul valora aggiunto (IVA).
The different VAT rates in Italy are:
| Rate | Type | Goods and services |
|---|---|---|
| 22% | Standard | All goods and services, except those excluded |
| 10% | Reduced | Certain foods and drinks, pharmaceutical products, passenger transport, hotel, restaurant, cultural events, social housing, construction, sports events, electric power,… |
| 5% | Reduced | Certain foods, social services, passenger transport,… |
| 4% | Reduced | Certain foods, medical equipment for disabled persons, books, newspapers, agricultural products,… |
| 0% | Zero | Certain passenger transport |
Some goods and services are exempt from VAT, such as education, insurance services and certain financial services. (Presidential Decree n. 633/72)
Last changed 2026-01-26