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Italian VAT rates

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Italian VAT rates

Value Added Tax in local language is ´Imposta sul valore aggiunto´. The Italian VAT rates are as follows:

  • Standard rate: 22%
  • Reduced rates: 10% and 5%
  • Super-reduced rate: 4%

Italy has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive (source: European Commission):

 Item

 VAT rate

 Foodstuff

 4%, 5% and 10%*

 Water supplies

 10%

 Pharmaceutical products

 10% and 22%

 Medical equipment for disabled persons

 4% and 22%*

 Children´s car seats

 22%

 Passenger transport

 0% and 10%

 Books

 4% and 22%*

 Books on other physical means of support

 4% an 22%*

 Newspapers

 4%*

 Periodicals

 4% and 22%*

 Admission to cultural services (theater, etc)

 10%

 Admission to amusement parks 

 22%

 Pay TV / cable

 22%

 TV licenses

 4%

 Writers / composers

 0% and 22%

 Hotel Accommodation

 10%

 Restaurant and catering services

 10%

 Admission to sporting events

 10% and 22%

 Social services

 0%, 5%  and 22%

 Medical and dental care

 0%

 Shoes and leather goods

 22%

 Clothing and household linen

 22%

 Hairdressing

 22%

*Super-reduced rate of 4% applies on certain foodstuff items, certain medical equipment for disabled persons, books, newspaper and certain periodicals. There are expected changes on the VAT rate applicable on admission to cultural events (currently standard rated).