Italian VAT Calculator
Add or remove Italian VAT (IVA) from any amount: pick the rate (22%, 10%, 5% or 4%) and see the net amount, the VAT and the total, line by line. Removing VAT from a gross price, the scorporo, is the same operation in reverse.
The 22% rate is applied. The rates are the same across the whole country. Livigno and Campione d'Italia are outside the scope of Italian VAT and are not calculated here.
How the result is reached
| Net amount | €100.00 |
| VAT (22%) | €22.00 |
| Total with VAT | €122.00 |
Educational estimate, not tax advice. Which rate applies to a good or service is set by Table A of Decree 633/1972; when in doubt, check with the Agenzia delle Entrate or an accountant.
The four VAT rates in Italy
The standard rate is 22% and applies to most goods and services. There are three reduced rates: 10% (restaurants, hotels, many foods, home renovation works), 5% (some food products and the social-care services of social cooperatives) and 4%, the minimum rate, reserved for essentials such as bread, milk, vegetables, books and newspapers, and the purchase of a first home. Which rate applies to a product is set by article 16 and Table A of Presidential Decree 633/1972.
Adding VAT: from the net amount to the total
You know the price before VAT (the imponibile) and want the total to pay. Choose "add VAT", enter the amount and the rate: the VAT is net × rate ÷ 100 and the total is the sum. On €100 at 22%: €22 of VAT, €122 in all. It is the calculation behind every invoice and every quote marked "IVA esclusa".
Removing VAT (scorporo): from the total to the net amount
You know the VAT-inclusive price and want to know the net amount and the tax, for an expense claim or to compare two quotes. Choose "remove VAT": the net amount is the total divided by 1.22 (or 1.10, 1.05, 1.04) and the VAT is the difference. From €122 you get back to €100 net and €22 of VAT.
The classic mistake: subtracting 22% instead of dividing by 1.22
The 22% was charged on the net amount, not on the total, so taking 22% off the total removes too much. From €1,000 gross the net amount is €819.67 (1,000 ÷ 1.22), not €780. The gap looks small on a coffee and becomes real on a quote; the calculator always divides.
Where VAT does not apply
Livigno, Campione d'Italia and the Italian waters of Lake Lugano are outside the territory of the tax (article 7 of Decree 633/1972): no VAT is charged there at all, so the calculator offers no rate for them. Exempt operations (article 10, such as many health and financial services) and non-taxable ones are another case again: no rate, and the amount stays as it is.
Worked example
Example: a quote reads €1,250 "IVA esclusa" for renovation work at 10%. Add VAT: €125 of tax, €1,375 to pay. The other way round, a €61 receipt with VAT at 22%: the scorporo gives €50 net (61 ÷ 1.22) and €11 of VAT, which is what a business can deduct if the expense qualifies.
Frequently asked questions
How do you calculate 22% VAT?
How do you remove VAT from a gross price?
What are the current Italian VAT rates?
Does VAT vary by region in Italy?
Is the calculator useful under the flat-rate (forfettario) regime?
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Sources
- Presidential Decree 633/1972, art. 16 and Table A (rates) · Normattiva, Istituto Poligrafico e Zecca dello Stato
- IVA: rates and general rules · Agenzia delle Entrate
Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: