Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

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.  The table below shows the base table of legal interest rates over the years, but individual taxes will likely have different rates applicable.   Given the complexity you should always seek professional advice if you need an exact calculation.

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

Source: avvocatoandreani.it (updated December 2025)