Income Tax rates in Italy 2017-18Italy Income Tax Rate  for 2017-2018. Personal income Tax Rates, Resident, Non Resident, Capital Gain Tax and Corporate / Companies taxes.

 

 

Italy Individual Income Tax Rate for 2017

Income (Euro) Tax Rate
0 to 15,000 23%
15,001 to 28,000 27%
28,001 to 55,000 38%
55,001 to 75,000 41%
Over 75,001 43%

 

Solidarity Tax

3% solidarity tax on all personal income exceeding EUR 300,000

 

Italian Resident

The following are the tests for residency in Italy

- A Life Centered in Italy

- Being registered in the population registry as living more than 183 days a year in Italy.

 

Capital Gain Tax in Italy

Nature of Income Tax Rate
Tax on capital gain derived from interest and dividend on shareholding for non qualifying shareholding of up to 25% in an unlisted company 26%
Capital gain tax for companies. In sale of participation 95% is exempt subject to certain conditions 24%

 

 

Corporate Income Tax Rate in Italy for 2017-2018

Type of Industry Tax Rate
Corporate Tax 24%
Bank and other Financial Institutions 27.5%
Non Operating Companies 34.5%

 

Additional Regional Tax on Productive Activities (IRAP)

Type of Industry Tax Rate
Manufacturing and Trading Companies 3.9%
Bank and other Financial Institutions 4.65%
Insurance Companies 5.9%

 

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