Italy public holidays 2026, VAT rate and tax data
Italy: VAT rate 22% since 1 Oct 2013; 13 public holidays in 2026 (next: Ognissanti (All Saints' Day), 1 Nov 2026); corporate tax rate 24%; policy interest rate 2.5%; inflation rate (CPI) 4.2%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "IT", "series": "vat", "value": 22, "unit": "percent", "effective_from": "2013-10-01", "last_confirmed": "2026-10-15", "source": { "name": "DPR 26 ottobre 1972, n. 633, art. 16 (Aliquote dell'imposta); standar…", "url": "https://www.agenziaentrate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"it","amount":1000}.
Italy public holidays 2026
13 days in 2026; next: Ognissanti (All Saints' Day) on 1 Nov 2026. Official source: Legge 27 maggio 1949, n. 260 'Disposizioni in materia di ricorrenze festive' (as amended… · last verified 29 Jul 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Capodanno (New Year's Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 6 Jan 2026 Tue | Epifania (Epiphany) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 5 Apr 2026 Sun | Pasqua (Easter Sunday) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 6 Apr 2026 Mon | Lunedì dell'Angelo (Easter Monday) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 25 Apr 2026 Sat | Festa della Liberazione (Liberation Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 1 May 2026 Fri | Festa del Lavoro (Labour Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 2 Jun 2026 Tue | Festa della Repubblica (Republic Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 15 Aug 2026 Sat | Assunzione / Ferragosto (Assumption of Mary) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 4 Oct 2026 Sun | San Francesco d'Assisi, patrono d'Italia (Saint Francis of Assisi) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 1 Nov 2026 Sun | Ognissanti (All Saints' Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 8 Dec 2026 Tue | Immacolata Concezione (Immaculate Conception) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 25 Dec 2026 Fri | Natale (Christmas Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 26 Dec 2026 Sat | Santo Stefano (Saint Stephen's Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Capodanno (New Year's Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 6 Jan 2027 Wed | Epifania (Epiphany) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 28 Mar 2027 Sun | Pasqua (Easter Sunday) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 29 Mar 2027 Mon | Lunedì dell'Angelo (Easter Monday) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 25 Apr 2027 Sun | Festa della Liberazione (Liberation Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 1 May 2027 Sat | Festa del Lavoro (Labour Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 2 Jun 2027 Wed | Festa della Repubblica (Republic Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 15 Aug 2027 Sun | Assunzione / Ferragosto (Assumption of Mary) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 4 Oct 2027 Mon | San Francesco d'Assisi, patrono d'Italia (Saint Francis of Assisi) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 1 Nov 2027 Mon | Ognissanti (All Saints' Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 8 Dec 2027 Wed | Immacolata Concezione (Immaculate Conception) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 25 Dec 2027 Sat | Natale (Christmas Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
| 26 Dec 2027 Sun | Santo Stefano (Saint Stephen's Day) | Fixed by law | Legge 27 maggio 1949, n. 260… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Italy value
Rate schedules and breakdowns
Withholding tax rates
26–30% across 3 withholding taxes — no single rate · in force from 2014-07-01 · Official source: DPR 600/1973 arts. 25, 26, 27 (testo vigente, Normattiva) read with D.L… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Ritenuta on dividends (utili) paid to non-residents | 26 | profits (utili) distributed by Italian companies to persons not resident in Italy, withheld as a final tax (a titolo d'imposta) | 2014-07-01 | DPR 600/1973 art. 27, comma 3: 'La… |
| The statutory text of comma 3 still reads '27 per cento'; the operative rate is 26% because D.L. 66/2014 reset all withholding on art. 44 TUIR capital income, which comma 3 itself now reflects in the refund cap: non-residents who prove final foreign tax on the same dividend may… | |||||
| interest | Ritenuta on interest and other capital income paid to non-residents | 26 | interest and other proceeds (interessi e altri proventi) from loans, deposits, current accounts and similar paid to persons not resident in Italy, withheld as a final tax | 2014-07-01 | DPR 600/1973 art. 26, comma 5: 'Se i… |
| Major carve-outs exist in domestic law itself: interest on government bonds and similar instruments held by investors resident in white-list jurisdictions is exempt under D.Lgs. 239/1996, and interest paid to associated EU companies is exempt under art. 26-quater (Interest and… | |||||
| royalties | Ritenuta on royalties (compensi per l'utilizzazione di opere dell'ingegno, brevetti, marchi) paid to non-residents | 30 | royalties within art. 23, comma 2, lett. c) TUIR (use of intellectual works, industrial patents, trademarks, processes, formulas and know-how) paid to non-residents; charged on the taxable portion of the amount, in practice commonly 75% of the gross | — | DPR 600/1973 art. 25, comma 4: 'I… |
| THE NOMINAL RATE IS 30% BUT IT IS CHARGED ON THE 'PARTE IMPONIBILE' (taxable portion), NOT NECESSARILY THE GROSS. Where the 25% flat cost allowance of the TUIR applies (rights acquired for consideration; the allowance is also age-linked for authors/inventors), the base is 75% of… | |||||
Personal income tax (IRPEF)
23–43% across 3 bands · in force from 2026-01-01 · Official source: DPR 917/1986 (TUIR) art. 11, as amended by Legge 30 dicembre 2025, n. 199… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 28000 | 23 |
| 28000 | 50000 | 33 |
| 50000 | — | 43 |
Statutory social-insurance contributions
0–41% across 16 contribution branches · in force from 2026-01-01 · Official source: INPS Circolare 30 gennaio 2026, n. 6 (minimale giornaliero, prima fascia di… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| fpld_ivs | Fondo pensioni lavoratori dipendenti (FPLD) – assicurazione IVS (invalidità, vecchiaia e superstiti) / general compulsory old-age, invalidity and survivors' pension insurance | 33 | 9.19 | 23.81 | percent | Retribuzione imponibile ai fini previdenziali (gross remuneration as defined by art. 12 L. 153/1969 as replaced by art. 6 D.Lgs. 314/1997), subject to a statutory daily FLOOR of EUR 58,13/day for 2026 and, ONLY for employees first enrolled in a compulsory pension scheme after 31 December 1995 (or who opted into the contributory system), an annual CEILING of EUR 122.295,00. | EUR |
| Total 33,00% = 23,81% employer + 9,19% employee. The EUR 122.295,00 massimale is NOT general: it applies only to workers with no contribution record before 1 January 1996 who first enrolled from that date, and to those who opted for the contributory calculation. Pre-1996… | |||||||
| ivs_aliquota_aggiuntiva_1_percento | Aliquota aggiuntiva dell'1% / additional 1% employee pension levy above the first pensionable pay band | 1 | 1 | 0 | percent | Employee-only levy of 1% on the portion of retribuzione imponibile exceeding the 'prima fascia di retribuzione pensionabile', set for 2026 at EUR 56.224,00 per year / EUR 4.685,00 per month (INPS applies the mensilizzazione criterion, i.e. the monthly figure month by month). | EUR |
| Due only where the scheme's employee rate is BELOW 10% — which is exactly the FPLD case (9,19%), so it always bites for ordinary private-sector employees. This is the 'higher rate above a threshold' in the brief: the effective employee rate is 9,19% up to EUR 4.685,00/month and… | |||||||
| naspi_disoccupazione | Assicurazione sociale per l'impiego (NASpI) e contributo per i fondi interprofessionali / unemployment insurance plus vocational-training levy | 1.61 | 0 | 1.61 | percent | Retribuzione imponibile ai fini previdenziali, uncapped; remains due on pay above the IVS massimale. | EUR |
| Employer-only; no employee deduction. 1,31% + 0,30% = 1,61%. The 0,30% component is the one an employer redirects to a fondo interprofessionale (Fondimpresa, Fondirigenti etc.) by election — the payment is mandatory regardless. The 1,61% is NOT immutable across sectors: art. 2… | |||||||
| naspi_contributo_addizionale_tempo_determinato | Contributo addizionale NASpI sui rapporti a termine / additional NASpI contribution on fixed-term contracts | 1.4 | 0 | 1.4 | percent | Retribuzione imponibile ai fini previdenziali of fixed-term (including agency-supplied) employees; uncapped. | EUR |
| Employer-only, on top of the ordinary 1,61%. Increases by 0,5 percentage points at EACH renewal of a fixed-term contract, including under a somministrazione (agency) arrangement — so 1,90%, 2,40%, 2,90% and so on; a payroll engine that treats it as a flat 1,40% under-collects on… | |||||||
| cigo_integrazione_salariale_ordinaria | Contributo ordinario CIGO – Cassa integrazione guadagni ordinaria / ordinary short-time working fund | — | 0 | — | percent | Retribuzione imponibile ai fini previdenziali of employees of undertakings falling within art. 10 D.Lgs. 148/2015 (industry, construction, quarrying etc.). | EUR |
| Employer-only — no employee share (unlike CIGS). No single national rate: 1,70% for industrial undertakings up to 50 employees; 2,00% above 50 employees; 4,70% for manual workers of construction industry/craft undertakings; 3,30% for manual workers of stone-working undertakings… | |||||||
| cigs_integrazione_salariale_straordinaria | Contributo ordinario CIGS – Cassa integrazione guadagni straordinaria / extraordinary short-time working fund | 0.9 | 0.3 | 0.6 | percent | Retribuzione imponibile ai fini previdenziali of employees covered by the CIGS regime. | EUR |
| One of only two branches with a genuine EMPLOYEE deduction besides IVS. 0,90% total, split 0,60% employer / 0,30% employee. Since 1 January 2022 it is owed by every employer that averaged more than 15 employees in the semester preceding the application, plus the categories… | |||||||
| fis_fondo_integrazione_salariale | Fondo di integrazione salariale (FIS) – INPS wage-supplement fund for employers outside CIGO/CIGS | 0.8 | 0.2667 | 0.5333 | percent | Retribuzione imponibile ai fini previdenziali of employees of employers not within Title I of D.Lgs. 148/2015 and not covered by a bilateral solidarity fund under artt. 26, 27 or 40. | EUR |
| Figures given are for employers averaging MORE than five employees: 0,80% total = 0,5333% employer + 0,2667% employee. For employers averaging up to five employees the rate is 0,50% total = 0,3333% employer + 0,1667% employee. Since 1 January 2022 FIS covers employers with at… | |||||||
| fondo_garanzia_tfr | Fondo di garanzia per il trattamento di fine rapporto / severance-pay guarantee fund (employer insolvency) | 0.2 | 0 | 0.2 | percent | Same base as FPLD contributions (art. 12 L. 153/1969); uncapped. | EUR |
| CONSOLIDATED-TEXT TRAP: L. 297/1982 art. 2 still reads 0,03%; the operative rate is 0,20% (0,40% for industrial dirigenti) as confirmed by INPS Circolare 12/2026. Report both; 0,20% is operative. Employer-only. The contribution is waived pro rata to the share of accruing TFR… | |||||||
| contributo_aggiuntivo_tfr_0_50 | Contributo aggiuntivo IVS dello 0,50% recuperabile dal TFR / 0.50% additional pension contribution recovered from the severance accrual | 0.5 | 0 | 0.5 | percent | Retribuzione imponibile ai fini previdenziali. | EUR |
| Formally an employer contribution (so rate_employee = 0), but economically borne by the employee: the employer deducts the amount paid from that employee's accruing TFR. A payroll engine must both (a) remit 0,50% with the other INPS contributions and (b) reduce the TFR accrual… | |||||||
| fondo_tesoreria_tfr | Fondo di Tesoreria INPS – conferimento delle quote di TFR / compulsory transfer of accruing severance pay to INPS | 7.41 | 0 | 7.41 | percent | Retribuzione utile ai fini del TFR (art. 2120 cod. civ.) for each affected employee, at 1/13,5 = 7,41%, less the 0,50% contributo of art. 3 L. 297/1982 where due. | EUR |
| Employer-only, monthly, due by the 16th of the following month with the other contributions. NEW FOR 2026 and easy to miss: the headcount test is no longer frozen at the first year of activity — it is now the average headcount of the PREVIOUS calendar year, and the threshold… | |||||||
| malattia_prestazioni_economiche | Contributo per le prestazioni economiche di malattia / statutory sick-pay contribution | — | 0 | — | percent | Retribuzione imponibile ai fini previdenziali; uncapped and due also on pay above the IVS massimale. | EUR |
| NO SINGLE NATIONAL RATE — deliberately returned as null. Employer-only. The rate depends on the employer's INPS classification (industry, commerce, credit, cooperatives, etc.) and on the employee's category: for several categories (typically industrial impiegati, and any… | |||||||
| maternita_paternita | Contributo per la tutela della maternità e paternità / maternity and paternity benefit contribution | — | 0 | — | percent | Retribuzione imponibile ai fini previdenziali; uncapped. | EUR |
| NO SINGLE NATIONAL RATE — returned as null. Employer-only. Sector-dependent and, in several inquadramenti, reduced to a token figure or to nil by the statutory reliefs: an INPS table for one agricultural sub-sector, for instance, shows 0,03% fully offset by the art. 120 L… | |||||||
| cuaf_assegni_nucleo_familiare | Contributo CUAF – assegni per il nucleo familiare / family allowances contribution | — | 0 | — | percent | Retribuzione imponibile ai fini previdenziali; uncapped. | EUR |
| NO SINGLE NATIONAL RATE — returned as null. Employer-only. The net rate is the sector's nominal CUAF rate less up to 1,8 points of statutory relief, so it varies by inquadramento and in some sectors is nil. The introduction of the Assegno Unico e Universale (AUU) did not abolish… | |||||||
| inail_assicurazione_infortuni | Premio INAIL – assicurazione obbligatoria contro gli infortuni sul lavoro e le malattie professionali / compulsory accident and occupational-disease insurance | — | 0 | — | percent | Retribuzione imponibile ai fini INAIL (broadly the social-security base, with sector-specific conventional or capped bases for some categories); no general national ceiling. | EUR |
| EMPLOYER-ONLY, RISK-RATED — no national rate exists, so rates are returned null by design. The premium is the tasso medio of the applicable voce di tariffa (a four-gestione, several-hundred-entry nomenclature; ordinary tassi medi run from a few tenths of a percent to well over… | |||||||
| contributo_solidarieta_previdenza_complementare | Contributo di solidarietà del 10% sui versamenti datoriali alla previdenza complementare e alle casse di assistenza | 10 | 0 | 10 | percent | Employer contributions (other than the TFR accrual) to complementary pension schemes and to contractual welfare funds/casse/gestioni. | EUR |
| Employer-only, and easily missed because it is not a percentage of pay: it is 10% of the employer's own contribution to a fondo pensione negoziale/aperto or to a health or welfare cassa, excluding the TFR quota. Payable to the employee's compulsory pension scheme with the same… | |||||||
| ticket_licenziamento | Contributo di licenziamento (c.d. ticket NASpI) / one-off dismissal contribution | 41 | 0 | 41 | percent | 41% of the monthly NASpI ceiling, for each 12 months of company seniority in the last three years (pro-rated for shorter periods); a one-off charge on termination, not a recurring payroll rate. | EUR |
| Employer-only, payable on any termination of an open-ended contract for a reason that would in principle give access to NASpI (dismissal, non-renewal after a term conversion, resignation for just cause, etc.), regardless of whether the worker actually claims. Capped at three… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
8 deadline rules · in force from — · Official source: 8 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-payment-monthly | vat | payment | Liquidazione e versamento IVA — contribuenti mensili | monthly | Contribuenti IVA mensili (regime ordinario). | primary | 2026-10-28 | F24 IVA Periodica |
| Payment by F24 (online). The periodic data are reported quarterly in the LIPE communication (separate rules); December's liquidation is subject to a 27 December advance (acconto IVA), not modelled. The quarterly list on the same page gives 20 August (not 16 August) for Q2… | ||||||||
| vat-payment-quarterly | vat | payment | Liquidazione e versamento IVA — contribuenti trimestrali | quarterly | Contribuenti che hanno optato per la liquidazione trimestrale (volume d'affari anno precedente non superiore a 500.000 euro per servizi/lavoratori autonomi, 800.000 euro per altre attività). | primary | 2026-10-28 | F24 IVA Periodica |
| Q1 due 16 May, Q2 20 August, Q3 16 November, Q4 settled with the annual balance by 16 March. Quarterly payments carry 1% interest ('maggiorato dell'1% a titolo di interesse'). The Q4/annual payment may be deferred to the income-tax balance deadline with interest ('salvo la… | ||||||||
| vat-lipe-quarterly | vat | return | Comunicazione liquidazioni periodiche IVA (LIPE) — quarterly | quarterly | Soggetti passivi IVA tenuti alle liquidazioni periodiche. | primary | 2026-10-28 | Liquidazioni periodiche Iva |
| Last day of the second month after each quarter (31 May, 30 November, end of February), except the second quarter, due 30 September. The fourth-quarter data may instead be included in the annual VAT return filed by the end of February. | ||||||||
| vat-return-annual | vat | return | Dichiarazione IVA annuale | annual | Titolari di partita IVA che esercitano attività di impresa, arti o professioni. | primary | 2026-10-28 | Dichiarazione Iva |
| Filing window opens 1 February; deadline 30 April. Annual balance payment due 16 March for quarterly filers (vat-payment-quarterly-q4). | ||||||||
| paye-ritenute-monthly | paye | payment | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) | monthly | Sostituti d'imposta (datori di lavoro). | primary | 2026-10-28 | F24 Ritenute reddito lavoro dipendente |
| Measured from the month salaries are PAID. F24 online for VAT-registered employers. Annual returns (Certificazione Unica, Modello 770) are not modelled. The quarterly list on the same page gives 20 August (not 16 August) for Q2, reflecting a statutory August deferral; whether… | ||||||||
| cit-return | cit | return | Dichiarazione dei redditi Ires (Modello Redditi SC) | annual | Soggetti Ires (società di capitali ed enti). | primary | 2026-10-28 | Quando presentare la dichiarazione Ires |
| Calendar-year companies: 31 October (Agenzia: for 2025 returns, 2 November 2026 because 31 October 2026 is a Saturday, confirming the next-working-day roll). Filing window opens 15 April for calendar-year companies. | ||||||||
| cit-balance-first-advance | cit | payment | Versamento saldo Ires e primo acconto | annual | Soggetti Ires. | primary | 2026-10-28 | Imposte sui redditi (Irpef, Ires) |
| Calendar-year: 30 June. May be paid within the following 30 days with 0.40% interest. Companies approving accounts beyond the ordinary term, and ISA taxpayers (often deferred to 20 July by decree), follow different dates; not modelled. Acconto is 100% of prior-year tax, 40%/60%… | ||||||||
| cit-second-advance | cit | provisional_payment | Versamento seconda (o unica) rata di acconto Ires | annual | Soggetti Ires. | primary | 2026-10-28 | Imposte sui redditi (Irpef, Ires) |
| Calendar-year: 30 November (falls in the 11th month of the current tax period). | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.