What are the Italian IVA rates?

Italy has four IVA rates: 22% (aliquota ordinaria) on most goods and services; 10% (aliquota ridotta) on food for direct consumption such as restaurant meals, hotel accommodation, passenger transport, and some agricultural products; 5% (aliquota ridotta minore) on certain social services, veterinary services, and qualifying food products; and 4% (aliquota super-ridotta) on essential goods like basic foodstuffs, books, newspapers, periodicals, and certain medical devices or aids for disabled people.

What does imponibile and lordo mean?

Imponibile is the net price excluding IVA — the taxable base on which IVA is calculated. Lordo (or importo totale) is the gross price with IVA already included. Italian invoices (fatture) must show both the imponibile and the IVA amount separately, with the lordo total at the bottom.

How is IVA added to a net (imponibile) price?

Multiply the imponibile by (1 + rate). For the standard 22% rate: Lordo = Imponibile x 1.22. The IVA amount is Lordo minus Imponibile, equal to Imponibile x 0.22. The same formula applies for other rates — for example, Imponibile x 1.10 for the 10% rate.

How do I extract IVA from a gross (lordo) price?

Divide the lordo amount by (1 + rate) to get the imponibile. For 22%: Imponibile = Lordo / 1.22; IVA = Lordo - Imponibile. For 10%: Imponibile = Lordo / 1.10. For 5%: Imponibile = Lordo / 1.05. For 4%: Imponibile = Lordo / 1.04.

Which goods qualify for the 4% super-reduced IVA rate?

The 4% rate applies to basic foodstuffs listed in Table A, Part II of the Italian VAT decree (e.g. bread, pasta, milk, fresh fruit and vegetables), books and school textbooks, daily newspapers and news periodicals, seeds and seedlings for food crops, and certain medical devices and equipment for people with disabilities.

Do I need to register for IVA in Italy?

Businesses established in Italy that carry out taxable transactions must register for IVA (partita IVA) with the Agenzia delle Entrate before commencing activity. Foreign businesses making taxable supplies in Italy without a local establishment must either appoint a fiscal representative or register directly. Sole traders under the forfettario flat-rate scheme may be exempt from charging IVA if their annual turnover is below EUR 85,000.

Italy VAT Calculator

Name: Italy VAT Calculator
Availability: InStock
Author: Nham Vu

Add or remove Italian IVA (22% standard, 10%, 5%, or 4% reduced rates) from any net or gross price — see the tax amount and totals instantly.

IVA Calculator

IVA Rate (Aliquota)

Standard rate (aliquota ordinaria) applies to most goods and services.

Calculation Mode

Enter a net imponibile price to calculate IVA and gross lordo total.

Amount (EUR)

€

Item Description (optional)

Result

Enter an amount on the left to see the IVA breakdown.

Italian IVA Rates at a Glance

22% — Standard (Aliquota Ordinaria)

Electronics, clothing, vehicles, alcohol, tobacco, most professional services, software, luxury goods.

10% — Reduced (Aliquota Ridotta)

Restaurant and catering meals, hotel accommodation, passenger transport, some agricultural products, construction work.

5% — Lower Reduced

Certain social services and care, veterinary services, qualifying food products, specific non-profit activities.

4% — Super-reduced (Aliquota Super-ridotta)

Basic foodstuffs (bread, pasta, milk), books, newspapers, seeds and seedlings, medical devices for disabled persons.

Line Items

No items added yet. Use "Add to Table" to build a running total.

Description	Rate	Imponibile	IVA	Lordo
Total		€0.00	€0.00	€0.00

Summary

Add or remove Italian IVA (22% standard, 10%, 5%, or 4% reduced rates) from any net or gross price — see the tax amount and totals instantly.

How it works

Select the IVA rate: 22% (aliquota ordinaria), 10% (aliquota ridotta), 5% (aliquota ridotta minore), or 4% (aliquota super-ridotta).
Choose the calculation direction: "Add IVA" to work from a net (imponibile) price, or "Remove IVA" to extract IVA from a gross (lordo) price.
Enter the amount in euros in the input field.
The net (imponibile), IVA amount, and gross (lordo) total are shown instantly.
Optionally enter an item description and click "Add to Table" to log line items.
The table accumulates entries and shows a running total with combined IVA.

Use cases

Calculate the IVA amount to display on an Italian invoice (fattura).
Find the net imponibile price before tax from a gross lordo receipt or quote.
Verify IVA amounts on supplier invoices from Italian vendors.
Apply the 4% super-reduced rate to basic foodstuffs or books.
Apply the 10% reduced rate to restaurant meals, accommodation, or passenger transport.
Apply the 5% rate to eligible social services or specific food products.
Total multiple invoice line items and see the combined IVA for a declaration.
Convert between imponibile and lordo prices for pricing decisions in Italy.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu