Tarkowski becomes the fourth Burnley player to make an appearance for England since the start of 2017 (Michael Keane, Tom Heaton and Jack Cork are the others), with only Tottenham (seven), Liverpool (six) and Manchester United (six) having more players appear.
Elsewhere, Dele Alli remains on the bench, who defeated the Netherlands 1-0 in Amsterdam on Friday.
Jamie Vardy gets the nod up top for the Three Lions, with Marcus Rashford dropping to the bench after starting against the Netherlands.
After Jordan Pickford started against the Dutch, Jack Butland gets the call in goal with the Three Lions desperately hoping to sort out their goalkeeping situation before the summer's World Cup in Russia.
Eric Dier will captain the Three Lions, while Ashley Young will make his first international start in five years after a resurgent campaign with Manchester United.
England XI: Butland, Trippier, Walker, Stones, Tarkowski, Young, Oxlade-Chamberlain, Dier, Sterling, Lingard, Vardy
Italy XI: Donnarumma, Zappacosta, Rugani, Bonucci, De Sciglio; Pellegrini, Jorginho, Parolo; Candreva, Immobile, Insigne