Italy's 10% reduced VAT on home renovation work: the high-value goods (beni significativi) rule
Restoration work on buildings used mainly as private homes is invoiced at 10% VAT. For high-value goods (beni significativi) listed by ministerial decree, the 10% only applies up to the value of the job net of those goods: if the goods are worth EUR 6,000 out of 10,000, EUR 4,000 of them go at 10% and EUR 2,000 at 22%.
2026 rules — verified on September 24, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « In Italia l’aliquota ordinaria Iva è del 22%. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 10%, per esempio per la fornitura di energia elettrica e del gas per usi domestici, i medicinali, gli interventi di recupero del patrimonio edilizio per specifici beni e servizi. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 5%, per esempio per alcuni alimenti »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 4%, per esempio per alimentari, bevande e prodotti agricoli »
Calculation assumptions
- Ordinary and extraordinary maintenance, restoration and renovation on buildings used mainly as private homes, invoiced in 2026 (Law 488/1999, art. 7(1)(b)). The new consolidated VAT code applies from 1 January 2027.
- The value of the high-value goods is the one agreed between the parties and cannot be below their purchase price; which goods count is set by the ministerial decree of 29 December 1999.
- Whether the work and the building qualify is not checked. Not covered: goods bought directly by the customer, detached parts, the table A rules of Presidential Decree 633/1972 for restoration and renovation, reverse charge and split payment.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.