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Italy

ITA·Europe

Official Tax Sources

SME Tax
agenziaentrate.gov.it
Corporate Tax, Personal Income Tax, VAT / GST
agenziaentrate.gov.it

Unique / Country-Specific Tax

Regime forfettario (15% flat SME); IRAP (regional production tax)
Source: agenziaentrate.gov.it

Notes

Agenzia delle Entrate

Regional Tax Variations (20)

Piedmont
IRAP 3.9%; regional income surcharge up to 3.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-3.33%
Turin capital; automotive & aerospace hub
Aosta Valley
IRAP reduced to 2.98%; lowest regional surcharge
IRAP 2.98% (reduced); addizionale regionale IRPEF 1.23%
Special statute region; bilingual (FR/IT); ski tourism
Lombardy
IRAP 3.9%; moderate regional surcharge 1.23-1.74%
IRAP 3.9%; addizionale regionale IRPEF 1.23-1.74%
Italy economic powerhouse; Milan financial hub
Trentino-Alto Adige
IRAP reduced to 2.68%; minimal surcharge
IRAP 2.68% (reduced); addizionale regionale IRPEF 1.23%
Special statute; autonomous provinces Bolzano/Trento
Veneto
IRAP 3.9%; regional surcharge up to 2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.03%
Venice; strong manufacturing/export economy
Friuli Venezia Giulia
IRAP reduced 2.93%; lowest surcharge band in Italy
IRAP 2.93% (reduced); addizionale regionale IRPEF 0.7-1.23%
Special statute region; border with Austria/Slovenia
Liguria
IRAP 3.9%; regional surcharge up to 2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Genoa port; coastal tourism; shipping industry
Emilia-Romagna
IRAP 3.9%; progressive surcharge 1.33-2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.33-2.03%
Bologna; co-operative economy; Motor Valley
Tuscany
IRAP 3.9%; moderate surcharge 1.42-1.73%
IRAP 3.9%; addizionale regionale IRPEF 1.42-1.73%
Florence; wine/fashion; strong SME sector
Umbria
IRAP 3.9%; surcharge up to 2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Perugia; agriculture and crafts economy
Marche
IRAP 3.9%; surcharge 1.23-1.73%
IRAP 3.9%; addizionale regionale IRPEF 1.23-1.73%
Ancona; manufacturing/shoe industry
Lazio
IRAP 3.9%; highest surcharge band up to 3.33%
IRAP 3.9%; addizionale regionale IRPEF 1.73-3.33%
Rome capital; government/services; health deficit surcharge
Abruzzo
IRAP 3.9%; surcharge 1.73-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.73-2.33%
L Aquila; earthquake reconstruction; mixed economy
Molise
IRAP 3.9%; flat surcharge 2.33%; health deficit region
IRAP 3.9%; addizionale regionale IRPEF 2.33%
Smallest mainland region; health deficit surcharge
Campania
IRAP increased to 4.97%; highest surcharge; health deficit
IRAP 4.97% (increased); addizionale regionale IRPEF 2.03-3.33%
Naples; health deficit increases IRAP; highest tax burden
Puglia
IRAP 3.9%; surcharge 1.33-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.33-2.33%
Bari; agriculture/olive oil; growing tech sector
Basilicata
IRAP 3.9%; surcharge 1.23-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Potenza/Matera; oil extraction; tourism growth
Calabria
IRAP increased to 4.97%; high surcharge; health deficit
IRAP 4.97% (increased); addizionale regionale IRPEF 2.03-3.33%
Health deficit region; highest IRAP with Campania
Sicily
IRAP 3.9%; surcharge 1.23-2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.03%
Special statute; Palermo; tourism/agriculture
Sardinia
IRAP reduced 2.93%; lower surcharges
IRAP 2.93% (reduced); addizionale regionale IRPEF 0.9-1.73%
Special statute; Cagliari; mining/tourism