{"id":9463,"date":"2025-12-29T13:52:42","date_gmt":"2025-12-29T12:52:42","guid":{"rendered":"https:\/\/taxing.it\/?p=9463"},"modified":"2026-02-23T19:46:15","modified_gmt":"2026-02-23T18:46:15","slug":"table-of-corporate-income-tax-and-irap-rates","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/table-of-corporate-income-tax-and-irap-rates\/","title":{"rendered":"Tabella delle Aliquote IRES e IRAP"},"content":{"rendered":"
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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 Historical Italian Corporate Income Tax (IRES) and Regional Tax (IRAP) Rates\r\n <\/th>\r\n <\/tr>\r\n
Period<\/th>\r\n IRES Rate (Standard)<\/th>\r\n IRAP Rate (Standard)<\/th>\r\n Notes<\/th>\r\n <\/tr>\r\n <\/thead>\r\n
Pre-2004<\/td>\r\n IRPEG (predecessor): 36-37%<\/td>\r\n N\/A<\/td>\r\n IRPEG replaced by IRES in 2004<\/td>\r\n <\/tr>\r\n
2004\u20132007<\/td>\r\n 33%<\/td>\r\n N\/A (introduced later)<\/td>\r\n Initial IRES rate<\/td>\r\n <\/tr>\r\n
2008\u20132016<\/td>\r\n 27.5%<\/td>\r\n 4.25% (1998\u20132007)
3.9% (from 2008\/2009)<\/td>\r\n 		IRAP standard rate reduced in 2008; higher for banks (e.g., 4.65-5.5%) and insurance (5.9%)<\/td>\r\n <\/tr>\r\n
2017\u20132024<\/td>\r\n 24%<\/td>\r\n 3.9%<\/td>\r\n IRES reduced from 2017; addizionale for banks ~3.5% in early years<\/td>\r\n <\/tr>\r\n
2025 onward<\/td>\r\n 24% (standard)
Potential reduced to 20% (premiale)<\/td>\r\n 		3.9%<\/td>\r\n IRES premiale: reduced rate for qualifying reinvestments\/hiring (2025 only so far)<\/td>\r\n <\/tr>\r\n
Current (as of Dec 2025)<\/td>\r\n 24%<\/td>\r\n 3.9%<\/td>\r\n IRAP: Regions can vary \u00b10.92%; higher for specific sectors (banks ~4.65%, insurance 5.9%)<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n

\r\n Notes:<\/strong> IRAP is regional and can vary slightly by region\/sector. Addizionali\/surcharges may apply (e.g., for banks or deficit regions). Always verify with Agenzia delle Entrate for specific cases.\r\n <\/p>\r\n

\r\n Sources: Agenzia delle Entrate, Ministero dell'Economia e delle Finanze (MEF), PwC Tax Summaries \u2013 rates current as of 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":"

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\u20132007 33% N\/A (introduced later) Initial IRES rate 2008\u20132016 27.5% 4.25% (1998\u20132007)3.9% (from 2008\/2009) IRAP standard rate reduced in 2008; higher for banks (e.g., 4.65-5.5%) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7,713,730],"tags":[],"class_list":["post-9463","post","type-post","status-publish","format-standard","hentry","category-rates","category-technical-resource","category-doing-business-in-italy","category-business-tax-guide"],"yoast_head":"\nTable of Corporate Income Tax and IRAP Rates | Taxing.It<\/title>\n<meta name=\"description\" content=\"Historical Italian Corporate Income Tax (IRES) and Regional 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