AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Italy

Italy applies national progressive income tax (IRPEF) plus regional and municipal surcharges. Flat-rate options exist for some self-employed.

Personal income tax

23–43% (+ surcharges)
Top marginal rate / range

Corporate tax

24% (+ 3.9% IRAP)
Standard rate

VAT / Sales tax

22%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline30 November
Official Tax Authority Agenzia delle Entrate
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Italy's official tax authority (linked above) or a qualified tax professional before making any decision.