Tax Info
Enter Dynamic PageGeneral CIT Rate
24
CIT Return Due Date
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Resident Withholding Tax (Dividend/Interest/Royalty)
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
26/26/30
General VAT Rate
22
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Composite Effective Average Tax Rate
21.18%
Composite Effective Marginal Tax Rate
-22.74%
Administrative Regions
21 - Piedmont
23 - Aosta Valley
25 - Lombardy
32 - Trentino-South Tyrol
34 - Veneto
36 - Friuli–Venezia Giulia
42 - Liguria
45 - Emilia-Romagna
52 - Tuscany
55 - Umbria
57 - Marche
62 - Lazio
65 - Abruzzo
67 - Molise
72 - Campania
75 - Apulia
77 - Basilicata
78 - Calabria
82 - Sicily
88 - Sardinia
AG - Libero consorzio comunale di Agrigento
AL - Province of Alessandria
AN - Province of Ancona
AP - Province of Ascoli Piceno
AQ - Province of L'Aquila
AT - Province of Asti
AV - Province of Avellino
BA - Metropolitan City of Bari
BG - Province of Bergamo
BI - Province of Biella
BL - Province of Belluno
BN - Benevento Province
BO - Metropolitan City of Bologna
BR - Province of Brindisi
BS - Province of Brescia
BT - Province of Barletta-Andria-Trani
BZ - South Tyrol
CA - Metropolitan City of Cagliari
CB - Province of Campobasso
CE - Province of Caserta
CH - Province of Chieti
CI - Province of Carbonia-Iglesias
CL - Libero consorzio comunale di Caltanissetta
CN - Province of Cuneo
CO - Province of Como
CR - Province of Cremona
CS - Province of Cosenza
CT - Metropolitan City of Catania
CZ - Province of Catanzaro
EN - Libero consorzio comunale di Enna
FC - Province of Forlì-Cesena
FE - Province of Ferrara
FG - Province of Foggia
FI - Metropolitan City of Florence
FM - Province of Fermo
FR - Province of Frosinone
GE - Metropolitan City of Genoa
GO - Province of Gorizia
GR - Province of Grosseto
IM - Province of Imperia
IS - Province of Isernia
KR - Province of Crotone
LC - Province of Lecco
LE - Province of Lecce
LI - Province of Livorno
LO - Province of Lodi
LT - Province of Latina
LU - Province of Lucca
MB - Province of Monza and Brianza
MC - Province of Macerata
ME - Metropolitan City of Messina
MI - Metropolitan City of Milan
MN - Province of Mantua
MO - Province of Modena
MS - Province of Massa and Carrara
MT - Province of Matera
NA - Metropolitan City of Naples
NO - Province of Novara
NU - Province of Nuoro
OG - Province of Ogliastra
OR - Province of Oristano
OT - Province of Olbia-Tempio
PA - Metropolitan City of Palermo
PC - Province of Piacenza
PD - Province of Padua
PE - Province of Pescara
PG - Province of Perugia
PI - Province of Pisa
PN - Province of Pordenone
PO - Province of Prato
PR - Province of Parma
PT - Province of Pistoia
PU - Pesaro and Urbino Province
PV - Province of Pavia
PZ - Province of Potenza
RA - Province of Ravenna
RC - Metropolitan City of Reggio Calabria
RE - Province of Reggio Emilia
RG - Libero consorzio comunale di Ragusa
RI - Province of Rieti
RM - Metropolitan City of Rome
RN - Province of Rimini
RO - Province of Rovigo
SA - Province of Salerno
SI - Province of Siena
SO - Province of Sondrio
SP - Province of La Spezia
SR - Libero consorzio comunale di Siracusa
SS - Province of Sassari
SV - Province of Savona
TA - Province of Taranto
TE - Province of Teramo
TN - Trentino
TO - Metropolitan City of Turin
TP - Libero consorzio comunale di Trapani
TR - Province of Terni
TS - Province of Trieste
TV - Province of Treviso
UD - Province of Udine
VA - Province of Varese
VB - Province of Verbano-Cusio-Ossola
VC - Province of Vercelli
VE - Metropolitan City of Venice
VI - Province of Vicenza
VR - Province of Verona
VS - Province of Medio Campidano
VT - Province of Viterbo
VV - Province of Vibo Valentia
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