{"id":3422,"date":"2023-03-06T18:11:07","date_gmt":"2023-03-06T17:11:07","guid":{"rendered":"http:\/\/159.65.127.138\/?p=3422"},"modified":"2025-12-29T13:51:16","modified_gmt":"2025-12-29T12:51:16","slug":"table-of-interest-rates-income-tax","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/table-of-interest-rates-income-tax\/","title":{"rendered":"Tabella dei Tassi di Interesse \u2013 Imposta sul Reddito"},"content":{"rendered":"
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The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament<\/a> 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.\u00a0 The table below shows the base table of legal interest rates over the years, but individual taxes will likely have different rates applicable.\u00a0 \u00a0Given the complexity you should always seek professional advice if you need an exact calculation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t

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\r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n
\r\n Table of Legal Interest Rates (Italy)\r\n <\/th>\r\n <\/tr>\r\n
From<\/th>\r\n To<\/th>\r\n Rate<\/th>\r\n Legislation \/ Reference<\/th>\r\n <\/tr>\r\n <\/thead>\r\n
21\/04\/1942<\/td>\r\n 15\/12\/1990<\/td>\r\n 5,00%<\/td>\r\n Art. 1284 Civil Code.<\/td>\r\n <\/tr>\r\n
16\/12\/1990<\/td>\r\n 31\/12\/1996<\/td>\r\n 10,00%<\/td>\r\n Law 353\/90 e Law408\/90<\/td>\r\n <\/tr>\r\n
01\/01\/1997<\/td>\r\n 31\/12\/1998<\/td>\r\n 5,00%<\/td>\r\n Law 662\/96<\/td>\r\n <\/tr>\r\n
01\/01\/1999<\/td>\r\n 31\/12\/2000<\/td>\r\n 2,50%<\/td>\r\n Treasury Decree 10\/12\/1998<\/td>\r\n <\/tr>\r\n
01\/01\/2001<\/td>\r\n 31\/12\/2001<\/td>\r\n 3,50%<\/td>\r\n Treasury Decree 11\/12\/2000<\/td>\r\n <\/tr>\r\n
01\/01\/2002<\/td>\r\n 31\/12\/2003<\/td>\r\n 3,00%<\/td>\r\n MEF Decree 11\/12\/2001<\/td>\r\n <\/tr>\r\n
01\/01\/2004<\/td>\r\n 31\/12\/2007<\/td>\r\n 2,50%<\/td>\r\n MEF Decree 01\/12\/2003<\/td>\r\n <\/tr>\r\n
01\/01\/2008<\/td>\r\n 31\/12\/2009<\/td>\r\n 3,00%<\/td>\r\n MEF Decree 12\/12\/2007<\/td>\r\n <\/tr>\r\n
01\/01\/2010<\/td>\r\n 31\/12\/2010<\/td>\r\n 1,00%<\/td>\r\n MEF Decree 04\/12\/2009<\/td>\r\n <\/tr>\r\n
01\/01\/2011<\/td>\r\n 31\/12\/2011<\/td>\r\n 1,50%<\/td>\r\n MEF Decree 07\/12\/2010<\/td>\r\n <\/tr>\r\n
01\/01\/2012<\/td>\r\n 31\/12\/2013<\/td>\r\n 2,50%<\/td>\r\n MEF Decree 12\/12\/2011<\/td>\r\n <\/tr>\r\n
01\/01\/2014<\/td>\r\n 31\/12\/2014<\/td>\r\n 1,00%<\/td>\r\n MEF Decree 12\/12\/2013<\/td>\r\n <\/tr>\r\n
01\/01\/2015<\/td>\r\n 31\/12\/2015<\/td>\r\n 0,50%<\/td>\r\n MEF Decree 11\/12\/2014<\/td>\r\n <\/tr>\r\n
01\/01\/2016<\/td>\r\n 31\/12\/2016<\/td>\r\n 0,20%<\/td>\r\n MEF Decree 11\/12\/2015<\/td>\r\n <\/tr>\r\n
01\/01\/2017<\/td>\r\n 31\/12\/2017<\/td>\r\n 0,10%<\/td>\r\n MEF Decree 7\/12\/2016<\/td>\r\n <\/tr>\r\n
01\/01\/2018<\/td>\r\n 31\/12\/2018<\/td>\r\n 0,30%<\/td>\r\n MEF Decree 13\/12\/2017<\/td>\r\n <\/tr>\r\n
01\/01\/2019<\/td>\r\n 31\/12\/2019<\/td>\r\n 0,80%<\/td>\r\n MEF Decree 12\/12\/2018<\/td>\r\n <\/tr>\r\n
01\/01\/2020<\/td>\r\n 31\/12\/2020<\/td>\r\n 0,05%<\/td>\r\n MEF Decree 12\/12\/2019<\/td>\r\n <\/tr>\r\n
01\/01\/2021<\/td>\r\n 31\/12\/2021<\/td>\r\n 0,01%<\/td>\r\n MEF Decree 11\/12\/2020<\/td>\r\n <\/tr>\r\n
01\/01\/2022<\/td>\r\n 31\/12\/2022<\/td>\r\n 1,25%<\/td>\r\n MEF Decree 13\/12\/2021<\/td>\r\n <\/tr>\r\n
01\/01\/2023<\/td>\r\n 31\/12\/2023<\/td>\r\n 5,00%<\/td>\r\n MEF Decree 13\/12\/2022<\/td>\r\n <\/tr>\r\n
01\/01\/2024<\/td>\r\n 31\/12\/2024<\/td>\r\n 2,50%<\/td>\r\n MEF Decree 29\/11\/2023<\/td>\r\n <\/tr>\r\n
01\/01\/2025<\/td>\r\n 31\/12\/2025<\/td>\r\n 2,00%<\/td>\r\n MEF Decree 10\/12\/2024<\/td>\r\n <\/tr>\r\n
01\/01\/2026<\/td>\r\n ongoing<\/td>\r\n 1,60%<\/td>\r\n MEF Decree 10\/12\/2025<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n

\r\n Source: avvocatoandreani.it<\/a> (updated December 2025)\r\n <\/p>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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.\u00a0 The table below shows the base table of legal interest […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7,127],"tags":[],"class_list":["post-3422","post","type-post","status-publish","format-standard","hentry","category-rates","category-technical-resource","category-penalties"],"yoast_head":"\nTable of Interest Rates - Income Tax | Taxing.It<\/title>\n<meta name=\"description\" content=\"The rates of interest on overdue tax is a matter of some complexity. 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