🇮🇹 Italy · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Italy taxes personal income (IRPEF, progressive), corporate profits (IRES), regional and municipal surtaxes, and VAT (IVA), run by the Agenzia delle Entrate. Tax residents are taxed on worldwide income.
Italy’s headline business tax stack includes IRES corporate income tax, IRAP regional production tax, VAT and withholding/payroll obligations. Personal taxation is progressive, and regional/municipal surcharges can apply.
- IRES is the national corporate income tax; IRAP is a regional tax with rules that vary by region and activity.
- VAT registration and periodic filings are handled through Agenzia delle Entrate systems.
- Use official guidance and a licensed adviser for live filing obligations; this page is only a navigation guide.
Official authorities
- Agenzia delle Entrate
Official tax agency for income tax, VAT and taxpayer services.
- Ministero dell’Economia e delle Finanze
Finance ministry and tax-policy authority.
Frequently asked questions
When am I an Italian tax resident?
Generally if for most of the year you are registered as resident, or have your home or main interests in Italy; residents are taxed on worldwide income.
What is the flat-tax regime for new residents?
Italy offers optional regimes, including a flat substitute tax on foreign income for qualifying new residents; verify current amounts and eligibility.
What is IVA?
IVA is Italian VAT, applied to most goods and services at a standard rate with reduced rates for some categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.