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 fare been enacted. Numerous different rates apply to different kinds of tax in different circumstances.  The table below shows the rates for late payment of income tax in certain circumstances, over the years.  Given the complexity you should always seek professional advice if you need an exact calculation.

Interest Rates in italy

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