# Calcolo IVA 2026 — Italy VAT calculator

Source page: https://valem.run/calculators/italy/vat

Italian IVA is 22% as the aliquota ordinaria, with reduced bands of 10% (domestic power and gas, medicines), 5% (certain foods) and a 4% aliquota minima on basic food, drink and agricultural produce.

**Tax year:** 2026

## How it is calculated

The Agenzia delle Entrate states it directly: *"In Italia l’aliquota ordinaria Iva è del 22%."* Below that sit three reduced bands — 10%, 5% and a 4% **aliquota minima** — which makes Italy’s schedule the joint-widest in this family alongside Austria’s.

What sits in which band is not something a calculator can settle for you, and this page does not pretend otherwise. The authoritative lists are the parts of **Tabella A of DPR 633/1972**, which run to hundreds of entries and distinguish, for instance, between foods at 4%, 5% and 10% by product and preparation. The category labels here give the authority’s own examples rather than an exhaustive mapping, so for a borderline invoice the table is the answer and this is the arithmetic.

This page covers the **rate schedule only**, and the gap is deliberate. Italy is widely described as having no registration threshold — you charge IVA from the first operation — but the Agenzia delle Entrate does not state that on its rates page, and asserting that no threshold exists is a positive claim about the law that needs a positive source. The 85 000 EUR figure often quoted for Italy is the **regime forfettario**, which is a flat-rate income-tax regime and answers a different question entirely; publishing it as a VAT registration threshold would be wrong, not merely imprecise.

## Worked example

With Amount of 100, this model computes Vat Amount of 22.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Agenzia delle Entrate - IVA: norme generali e aliquote (22%, 10%, 5%, 4%)](https://www.agenziaentrate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote) (checked 2026-10-05)
- [Agenzia delle Entrate - Risposta n. 140/2025 (confirms 22% ordinaria and 10% ridotta as current)](https://www.agenziaentrate.gov.it/portale/documents/20143/8987735/Risposta+n.+140_2025.pdf/f56ae536-0127-06d2-17fe-c6ccc21638f6) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/italy/vat.json
- Compute by URL: https://valem.run/calculators/italy/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `italy/vat`)