🇮🇹 Italy · Tax System

Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.

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

Official-information aggregation, not legal advice. Always verify on the authority's own site.

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