Module 119 min2357 wordsFree — no account
Rates, taxable amount and scorporo
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Norme generali e aliquote (general rules, registers and VAT rates) — verified on September 24, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, article 16, consolidated version 11 (rates) and version 12 (repealed by Legislative Decree 10/2026) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate — 22 %
agenziaentrate.gov.it · 2026 rules - Reduced rate, Table A part III (for example household electricity and gas, medicines) — 10 %
agenziaentrate.gov.it · 2026 rules - Reduced rate, Table A part II-bis (for example certain foods) — 5 %
agenziaentrate.gov.it · 2026 rules - Reduced rate, Table A part II (for example food, drinks and farm produce) — 4 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.