Italy

Paying Taxes in

Italy

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 214 26.86%-31.88% gross salaries 34.8
Corporate income tax (IRES) 1 online filing 39 27.5% taxable profits 16.1
Mandatory contribution for work termination (TFR) 0 paid jointly 7.4% gross salaries 8.6
Regional tax on productive activities (IRAP) 1 online filing 3.9% difference between taxable revenues and deductible costs 6.7
Fuel tax 1 various rates per liter 1.2
Tax on real estate (ICI) 1 online filing 0.4% cadastral value of property 0.9
Tax on interest 0 27.0% interest income 0.7 not included
Chamber of commerce duties 1 online filing fixed fee (EUR 373) +% of previous year turnover previous year turnover 0.1
Fixed tax on legal and fiscal registries 1 paid annually fixed fee (EUR 516) 0
Stamp duty on property transfer 1 fixed amount 0
Tax on check transactions 1 fixed amount (EUR 74) account held at an Italian bank 0
Environmental tax 1 various rates small amount
Insurance tax 1 various rates insurance premium small amount
Value added tax (VAT) 1 online filing 32 20.0% value added and land not included
Vehicle tax 1 online filing various rates vehicle KW small amount
Stamp duty on contracts 1 various rates pages of contracts small amount
Advertising tax 1 various rates type of advertising small amount
Totals: 15 285 68.5
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