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Taxes

Italy — Tax: VAT

Italy has a 22% standard VAT rate with reduced rates of 10%, 5% and 4%.

VerifiedGovernment / official sourceAgenzia delle Entrate — General VAT rules and ratesLast reviewed: 2026-10-23

Key facts

  • The standard VAT rate is 22%.
  • Reduced rates are 4% (certain foodstuffs and agricultural products, and vehicles for persons with disabilities up to set engine sizes), 5% (some foodstuffs) and 10% (household electricity and gas, medicines, building renovation works).
  • The full list of reduced-rate goods and services is in Table A of Presidential Decree 633/1972.
  • The 2024 budget law moved certain children and feminine hygiene products from 5% to 10%, and wood pellets returned to 22% from 1 March 2024.

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