Table of Interest Rates – Income Tax

The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has, over the years, proposed simplification but the relevant draft legislation has not so far been enacted. Numerous different rates apply to different kinds of tax in different circumstances. The table below shows the base table of legal interest rates over the years, but individual taxes will likely have different rates applicable. Given the complexity you should always seek professional advice if you need an exact calculation.

Table of Legal Interest Rates
From	To	Rate	Legislation
21/04/1942	15/12/1990	5,00%	Art. 1284 cod.civ.
16/12/1990	31/12/1996	10,00%	L. 353/90 e L.408/90
01/01/1997	31/12/1998	5,00%	L. 662/96
01/01/1999	31/12/2000	2,50%	Dm Tesoro 10/12/1998
01/01/2001	31/12/2001	3,50%	Dm Tesoro 11/12/2000
01/01/2002	31/12/2003	3,00%	Dm Economia 11/12/2001
01/01/2004	31/12/2007	2,50%	Dm Economia 01/12/2003
01/01/2008	31/12/2009	3,00%	Dm Economia 12/12/2007
01/01/2010	31/12/2010	1,00%	Dm Economia 04/12/2009
01/01/2011	31/12/2011	1,50%	Dm Economia 07/12/2010
01/01/2012	31/12/2013	2,50%	Dm Economia 12/12/2011
01/01/2014	31/12/2014	1,00%	Dm Economia 12/12/2013
01/01/2015	31/12/2015	0,50%	Dm Economia 11/12/2014
01/01/2016	31/12/2016	0,20%	Dm Economia 11/12/2015
01/01/2017	31/12/2017	0,10%	Dm Economia 7/12/2016
01/01/2018	31/12/2018	0,30%	Dm Economia 13/12/2017
01/01/2019	31/12/2019	0,80%	Dm Economia 12/12/2018
01/01/2020	31/12/2020	0,05%	Dm Economia 12/12/2019
01/01/2021	31/12/2021	0,01%	Dm Economia 11/12/2020
01/01/2022	31/12/2022	1,25%	Dm Economia 13/12/2021
01/01/2023	—	5,00%	Dm Economia 13/12/2022

Source:

https://www.avvocatoandreani.it/servizi/tab_interessi_legali.php

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Table of Interest Rates – Income Tax

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