Rates

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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.  […]

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Tax Penalties and the Ravvedimento Operoso

The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”.   It is, however, in this context not a religious concept, but simply a procedure that allows taxpayers who have missed a deadline for payment, or who have […]

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Table of Main Registration Taxes in Italy

This is a (very) simplified table of the registration taxes due on certain documents.  The tax office will apply the tax according to the substance of the effect that the document has, not the form.  

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Italian Social Security Rates (INPS Gestione Separata) 2020

The Italian national social security institute has issued an update to the rates, maximum and minimum thresholds,  instructions for the sharing of social security burden applicable to the self-employed for 2020 in circular no. 12 of 3 February. “Collaborators” (ie. those with co.co.pro and co.co.co […]

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