Legge di Bilancio 2026 italiana – Principali Misure Fiscali: Aliquota ridotta per i redditi medi | Adeguamenti al regime “flat-tax”/residente per scelta per HNWI (High Net Worth Individuals) | Incentivi / regimi “flat-tax” per redditi da lavoro | Continuità degli incentivi per investimenti e beni strumentali (imprese) | Misure di riscossione e “sgravi fiscali”: ammortamento riscossione debiti, blocco per imposte sui trasferimenti immobiliari | Trattamento fiscale di dividendi, capital gain e redditi finanziari | Settori/Tasse Speciali: intermediari finanziari, “windfall tax”, prelievo bancario
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Tariffe IMU

IMU is Italy’s municipal property tax on Italian located real estate.  IMU  is managed and collected by local municipalities (Comuni). For more information on the tax, reliefs and exemptions read here. How IMU Is Calculated The calculation starts with property’s cadastral income (rendita catastale), a government-assigned value based on size, location, and type. The rendita […]

Tabella delle Aliquote IRES e IRAP

Historical Italian Corporate Income Tax (IRES) and Regional Tax (IRAP) Rates Period IRES Rate (Standard) IRAP Rate (Standard) Notes Pre-2004 IRPEG (predecessor): 36-37% N/A IRPEG replaced by IRES in 2004 2004–2007 33% N/A (introduced later) Initial IRES rate 2008–2016 27.5% 4.25% (1998–2007)3.9% (from 2008/2009) IRAP standard rate reduced in 2008; higher for banks (e.g., 4.65-5.5%) […]

Tabella delle aliquote IVA

In Italy, Value Added Tax (IVA – Imposta sul Valore Aggiunto) applies to most goods and services. The standard rate is 22%, with reduced rates for specific categories to support essential goods, sectors like tourism, and social services. Current Italian VAT Rates (IVA) – as of December 2025 Rate Description / Main Applications Common Examples […]

Codici di segnalazione di asset esteri RW

The table below contains the codes to be shown in Section RW of the annual tax return allocating any foreign asset to an individual category. Italian Descriptor Code English Description Conti Correnti E Depositi Esteri 1 Foreign Current And Deposit Accounts Partecipazioni Al Capitale O Al Patrimonio Di Società Non Residenti 2 Shares In The […]

Tassi delle Ritenute d'Acconto Italiane

Tax to be Withheld on Payments to Non-Residents Italy has an extensive series of rules requiring Italian tax resident businesses and professionals to make withholding of tax on certain payments of various types of income, both where the recipient is tax resident in Italy and non tax resident. Individuals acting in a private, non business, […]

Tabella dei Tassi di Interesse – Imposta sul Reddito

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 […]

Sanzioni Fiscali e 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 underpaid tax, to pay the tax late, on their own […]