{"id":8809,"date":"2025-10-25T13:38:12","date_gmt":"2025-10-25T11:38:12","guid":{"rendered":"https:\/\/taxing.it\/?p=8809"},"modified":"2025-12-29T19:53:40","modified_gmt":"2025-12-29T18:53:40","slug":"italy-withholding-taxes","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/italy-withholding-taxes\/","title":{"rendered":"Tassi delle Ritenute d'Acconto Italiane"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8809\" class=\"elementor elementor-8809\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17dce2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17dce2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5848aaa\" data-id=\"5848aaa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed4149f elementor-widget elementor-widget-text-editor\" data-id=\"ed4149f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Tax to be Withheld on Payments to Non-Residents<\/h2><p>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, capacity are not required to withhold tax on payments.\u00a0<\/p><p>Whether withholding is due or not depends primarily on the status of the payer. Italian resident businesses, Italian permanent establishments\/branches of foreign companies and professionals (except for those on the <a href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" target=\"_blank\" rel=\"noopener\">Regime Forfettario<\/a>).<\/p><p>The type of withholding to be made can be divided into two types<\/p><ul><li>a <strong>final<\/strong> or <strong>definitive<\/strong> (<em>a titolo d&#8217;imposta) <\/em>withholding tax where the tax withheld satisfies the recipient&#8217;s tax liability completely with no requirement to report the income in an annual tax return. The recipient&#8217;s tax liability on the income is extinguished by the withholding tax.\u00a0<\/li><li>a payment <strong>on account<\/strong> (<em>Ritenuta a Titolo d&#8217;Acconto<\/em>) of the recipient&#8217;s tax liability on the income, in which case the gross income needs to be reported in an annual tax return. The tax withheld will therefore generally be available as a credit to offset the tax due on the relevant income which must be reported in an annual tax filing.<\/li><\/ul><p>The tables below give a listing of types of income and whether the withholding tax is final or on account of the relevant tax liability.<\/p><div>The applicable rates may be modified, in the case of non Italian tax resident recipients, by the terms of one of Italy&#8217;s double tax treaties (see below).\u00a0<\/div>\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e8a29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e8a29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2395757\" data-id=\"2395757\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56b4aba elementor-widget elementor-widget-html\" data-id=\"56b4aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"tax-tables\">\r\n    <table style=\"width: 100%; border-collapse: collapse; margin: 20px 0; border: 1px solid #ddd;\">\r\n        <caption style=\"caption-side: top; text-align: left; font-weight: bold; padding: 5px 0;\">\r\n            Withholding Tax as an Advance Payment (Ritenuta a Titolo d'Acconto)\r\n        <\/caption>\r\n        <thead>\r\n            <tr style=\"background-color: #f2f2f2;\">\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Income Type<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Recipient Status<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Withholding Rate<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Tax Filing Requirement<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Employment Income (Lavoro Dipendente)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Resident<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Progressive IRPEF rates<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Used as a tax credit)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Self-Employment Income (Lavoro Autonomo)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Resident (VAT-registered or occasional)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">20% on the taxable base<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Used as a tax credit)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Short term Real Estate Letting\/Rental Fees (Locazione Breve)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Resident Individual (via intermediary)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">21% (Operated by intermediary)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Used as a tax credit against 21%\/26% Cedolare Secca)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Commissions\/Brokerage (Provvigioni)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Resident (e.g., Agents)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">23% on a reduced taxable base<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Used as a tax credit)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Copyright Royalties (Diritti d'Autore)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Resident Author<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">20% on a reduced taxable base<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Used as a tax credit)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Interest\/Income from Capital Investments<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Italian Business (Subject to IRES)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Variable (e.g., 26%)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Mandatory (Forms part of business income)<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d47061a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d47061a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4275124\" data-id=\"4275124\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e475fce elementor-widget elementor-widget-html\" data-id=\"e475fce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"tax-tables\">\r\n    <table style=\"width: 100%; border-collapse: collapse; margin: 20px 0; border: 1px solid #ddd;\">\r\n        <caption style=\"caption-side: top; text-align: left; font-weight: bold; padding: 5px 0;\">\r\n            Withholding Tax as a Definitive\/Final Payment (Ritenuta a Titolo d'Imposta)\r\n        <\/caption>\r\n        <thead>\r\n            <tr style=\"background-color: #f2f2f2;\">\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Income Type<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Recipient Status<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Withholding Rate<\/th>\r\n                <th style=\"border: 1px solid #ddd; padding: 10px; text-align: left; font-weight: bold;\">Tax Filing Requirement<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Interest\/Income from Capital Investments<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Individual (Non-business)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">26% (Standard flat rate)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">None (Tax is final)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Interest on Italian Government Bonds<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Individual<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">12.5%<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">None (Tax is final)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Self-Employment Income (Lavoro Autonomo)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Non-Resident (No Italian PE)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">30% on gross amount<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">None (Tax is final)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Copyright Royalties (Diritti d'Autore)<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">Non-Resident Author<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">30% on gross amount<\/td>\r\n                <td style=\"border: 1px solid #ddd; padding: 10px;\">None (Tax is final)<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-866c263 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"866c263\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9717eb6\" data-id=\"9717eb6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cff923 elementor-widget elementor-widget-text-editor\" data-id=\"0cff923\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Double Tax Agreements (DTA&#8217;s)<\/h2><p>Italy has a wide network of double taxation treaties that may reduce or eliminate withholding taxes on cross-border payments to non Italian tax residents. Also, under the EU Parent-Subsidiary and Interest-Royalties Directives, qualifying payments between associated (as defined) EU entities may be exempt from withholding tax, subject to minimum shareholding and holding period requirements and other conditions.<\/p><p>See <a href=\"https:\/\/taxing.it\/it\/withholding-tax-rates-under-italys-double-taxation-agreements-dtas\/\" target=\"_blank\" rel=\"noopener\">qui<\/a> for more details.<\/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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a99913d elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a99913d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6768d4\" data-id=\"c6768d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e62a935 elementor-widget elementor-widget-text-editor\" data-id=\"e62a935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Examples<\/h2><h3>Final Withholding Tax<\/h3><p>An Italian bank pays and individual (non business) interest on interest on a deposit account\u00a0 &#8211; the bank withholds tax at\u00a0 the flat 26% rate, no need to reprt the income<\/p><p>An Italian bank pays you the dividends or distributions from equity type investments or\u00a0 investment funds &#8211; the bank will withhold tax at 26% unless you have opted out of the default &#8220;managed&#8221; regime and are therefore liable to report the income in an annual tax return.<\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>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, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7,151,694,744],"tags":[],"class_list":["post-8809","post","type-post","status-publish","format-standard","hentry","category-rates","category-technical-resource","category-income-tax-for-individuals","category-tax-by-tax-guides","category-withholding-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rates of Italian Withholding Taxes | Taxing.It<\/title>\n<meta name=\"description\" content=\"Tax to be Withheld on Payments to Non-ResidentsItaly has an extensive series of rules requiring Italian tax resident businesses and professionals to make\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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