Taxes on electricity and natural gas
Electric energy
The following tax is expected for electricity, consisting of:
- Consumption tax (excise duty): it is differentiated by consumption brackets and/or type of use;
- Value Added Tax (VAT): is applied to the total amount of the invoice (including consumption tax).
The municipal and provincial surcharges also for the regions with special statute and for the autonomous provinces have been abolished with effect from 1 April 2012 by Legislative Decree 2/3/2012, n. 16. Paragraph 10 of the art. 4 of this decree established that the lower revenue for local authorities will be reintegrated by the respective regions with special statute and the autonomous provinces of Trento and Bolzano with the resources recovered as a result of their lower contribution to public finances as per paragraph 11.
The law (26 April 2012, n. 44) converting Legislative Decree 2/3/2012 n. 16 changed the excise duties on electricity for "Other uses" which had been formulated in the two decrees of the Ministry of Economy and Finance of 12/30/2011.
The new rates for "Other uses", indicated in the table, came into force on 1 June 2012.
| EXCISE TAX - State tax | cent €/kWh |
| DOMESTIC USES Supplies for registered residence ("first home") • Supplies up to 3 kW* - Consumption up to 150 kWh/month - Consumption over 150 kWh/month • Supplies over 3 kW Supplies for non-residents ("second homes") | 0 2,27 2,27 2,27 |
| PUBLIC LIGHTING • Supplies with any level of consumption | 1,25 |
| OTHER USES Supplies up to 1,200,000 kWh/month - First 200,000 kWh consumed in the month - Consumption over 200,000 kWh in the month Supplies over 1,200,000 kWh/month - First 200,000 kWh consumed in the month - Consumption over 200,000 kWh in the month | 1,25 0,75 1,25 |
| VAT | Rate |
| DOMESTIC USES and similar - Condominium services (residential buildings) | 10% |
| PUBLIC LIGHTING | 22% |
| OTHER USES - For use by extractive, agricultural and manufacturing companies including polygraphs, publishing and similar, operation of irrigation and water lifting and drainage systems by reclamation consortia and irrigation consortia - Other activities | 10% 22% |
* In the case of supplies with committed power up to 1.5 kW: if you consume up to 150 kWh/month, taxes are not applied.
However, if you consume more, the tax-free kWh is gradually reduced.
In the case of supplies with committed power over 1.5 kW and up to 3 kW: if up to 220 kWh/month is consumed, taxes are not applied to the first 150 kWh. If you consume more, the tax-free kWh is gradually reduced.
Natural gas
The following tax is expected for natural gas, consisting of:
- Consumption tax (excise duty): differentiated by consumption brackets, geographical area and type of use;
- Regional surcharge: it is foreseen only for the Regions with ordinary statute and is determined by each Region (or regional substitute tax for users exempt from the consumption tax);
- Value Added Tax (VAT): it is applied to the total amount of the invoice (including consumption tax and regional surcharge).
| TAXES | CIVIL USES | INDUSTRIAL USES | ||||
| Annual consumption range | < 120 m3 | 120-480 m3 | 480-1,560 m3 | > 1,560 m3 | < 1.2 M(m3) | > 1.2 M(m3) |
| EXCISE TAX | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 |
| Normal | 4,4000 | 17,5000 | 17,0000 | 18,6000 | 1,2498 | 0,7499 |
| Former Cassa del Mezzogiorno territories(TO) | 3,8000 | 13,5000 | 12,0000 | 15,0000 | 1,2498 | 0,7499 |
| REGIONAL ADDITIONAL(B) | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 | € cents/m3 |
| Piedmont | 2,2000 | 2,5800 | 2,5800 | 2,5800 | 0,6249 | 0,5200 |
| Veneto | 0,7747 | 2,3241 | 2,5823 | 3,0987 | 0,6249 | 0,5165 |
| Liguria | ||||||
| – climate zones C and D | 2,2000 | 2,5800 | 2,5800 | 2,5800 | 0,6249 | 0,5200 |
| – climate zone E | 1,5500 | 1,5500 | 1,5500 | 1,5500 | 0,6249 | 0,5200 |
| – climatic zone F | 1,0300 | 1,0300 | 1,0300 | 1,0300 | 0,6249 | 0,5200 |
| Emilia Romagna | 2,2000 | 3,0987 | 3,0987 | 3,0987 | 0,6249 | 0,5165 |
| Tuscany | 2,2000 | 3,0987 | 3,0987 | 3,0987 | 0,6000 | 0,5200 |
| Umbria | 0,5165 | 0,5165 | 0,5165 | 0,5165 | 0,5165 | 0,5165 |
| Marche | 1,5500 | 1,8100 | 2,0700 | 2,5800 | 0,6249 | 0,5200 |
| Lazio | ||||||
| – former Cassa del Mezzogiorno territories(TO) | 1,9000 | 3,0990 | 3,0990 | 3,0990 | 0,6249 | 0,5160 |
| – other areas | 2,2000 | 3,0990 | 3,0990 | 3,0990 | 0,6249 | 0,5160 |
| Abruzzo | ||||||
| – climate zones E and F | 1,0330 | 1,0330 | 1,0330 | 1,0330 | 0,6249 | 0,5160 |
| – other areas | 1,9000 | 2,3241 | 2,5823 | 2,5823 | 0,6249 | 0,5160 |
| Molise | 1,9000 | 3,0987 | 3,0987 | 3,0987 | 0,6200 | 0,5200 |
| Campania | 1,9000 | 3,1000 | 3,1000 | 3,1000 | 0,6249 | 0,5200 |
| Puglia | 1,9000 | 3,0980 | 3,0980 | 3,0980 | 0,6249 | 0,5165 |
| Basilicata | 1,9000 | 2,5823 | 2,5823 | 2,5823 | 0,6249 | 0,6249 |
| Calabria | 0,5165 | 0,5165 | 0,5165 | 0,5165 | 0,5165 | 0,5165 |
| VAT RATE (%) expressed in € cents/m3 | 10 | 10 | 22 | 22 | 10 (C) | 10 (C) |
(TO) These are the territories indicated by the decree of the President of the Republic of 6 March 1978, n. 218.
(B) The regional surcharge applies to consumption in regions with ordinary statute; it does not apply in special statute regions. The Lombardy Region has disapplied the surcharge since 2002 (regional law 18 December 2001, n. 27). Furthermore, the regional surcharge and the substitute tax do not apply to consumption for: transport; production and self-production of electricity; armed forces for permitted uses; embassies, consulates and other diplomatic offices; recognized international organizations and to the members of such organizations, within the limits and under the conditions established by the relevant conventions or agreements; uses considered outside the scope of excise duties.
(C) Rate for mining, agricultural and manufacturing companies; for other companies the rate is the ordinary one.
