Super reduced rate

4

Reduced rate

5^[1] / 10 ^[2]

Standard rate

22^[3]

Parking rate

Not applicable

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[1] For certain sales (e.g. some food sales), there is a 5% reduced VAT rate. Alpine activity courses conducted by alpine guides is now subject to 5% VAT rate provided that those courses are not subject to the exemption regime. 

[2] Effective from January 1, 2024, the Italian Budget Law 2024 introduced the following changes::

• 10% VAT rate on the sale of diapers for babies;
• 10% VAT rate on the sale of powdered or liquid milk for infants or young children and on food preparations of flour, groats, meal or malt extract intended for the feeding of infants or young children (retail sale);
• 10% VAT rate on the sale of menstrual cups, menstrual pants and female hygiene products.