IVA calculator: add or remove Italian VAT
Add Italian VAT (IVA) to a net amount or remove it from a gross amount, using the rates in force: 22%, 10%, 5% and 4%.
Total including VAT
€122.00
| Net amount (imponibile) | €100.00 |
| IVA (VAT) 22 % | €22.00 |
| Total including VAT | €122.00 |
Not included in the calculation
- Which rate applies to a given good or service: check table A of D.P.R. 633/1972
- Exempt, zero-rated or out-of-scope transactions
- Special schemes (forfettario, margin scheme, agriculture, publishing), reverse charge and split payment
- Stamp duty (imposta di bollo) and other taxes or charges on the invoice
- Splitting takings across several rates (ventilazione)
Worked example
Adding 22% IVA to €59.99
Tax = net amount × rate (art. 16 DPR 633/1972).
| €59.99 × 22% = 13.1978, rounded to the cent | €13.20 |
| Total | €73.19 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Removing 10% IVA from €50.00
Net = gross × 100 / (100 + rate), then tax = net × rate, each rounded to the cent (art. 27(4) DPR 633/1972; circular 45/E/2011).
| €50.00 × 100 / 110 = 45.4545…, rounded to the cent | €45.45 |
| €45.45 × 10% = 4.545, rounded to the cent | €4.55 |
| Net amount | €45.45 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
What are the IVA rates in 2026?
22% standard; 10%, 5%, 4% reduced, for the goods and services in table A of DPR 633/1972 (art. 16).
How do you take IVA out of a gross amount?
Net = gross × 100 / (100 + rate), rounded to the cent; the IVA is the rate applied to that net amount, also rounded to the cent (art. 27(4) DPR 633/1972 and circular 45/E/2011). Because of the rounding, net plus IVA can differ from the gross by one cent.
Which year's rules does this use?
2026; you can also pick 2025. Each year keeps its own rules; earlier years are not changed to match later ones.
Where do the figures come from?
From 5 official sources (the law and the authorities), listed at the bottom of the page with the date each was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Guides that use this calculator
Sources
- D.P.R. 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta), testo vigente al 06/10/2026, Normattiva (retrieved on 6 October 2026)
- D.P.R. 26 ottobre 1972, n. 633, art. 27, comma 4 (scorporo dai corrispettivi), Normattiva (retrieved on 6 October 2026)
- Circolare n. 45/E del 12 ottobre 2011, par. 2 (metodo matematico di scorporo), Agenzia delle Entrate (retrieved on 6 October 2026)
- Iva - Norme generali e aliquote, Agenzia delle Entrate (retrieved on 6 October 2026)
- D.P.R. 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta), testo vigente al 30/06/2025, Normattiva (retrieved on 6 October 2026)