| 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.
| 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% |
| 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% |