Italy corporate tax rate
Standard nominal rate of Imposta sul Reddito delle Società under Article 77 TUIR.
| Current value | 24 percent |
|---|---|
| In force from | 2017-01-01 |
| Official source | DPR 22 dicembre 1986, n. 917 (TUIR), art. 77 'Aliquota dell'imposta' — rate reduced from 27.5% to 24% by Legge 28 dicembre 2015, n. 208 art. 1 co. 61, with effect from the tax period following that in course at 31 December 2016 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NOMINAL national rate is 24%. DO NOT BLEND with IRAP. IRAP (Imposta Regionale sulle Attività Produttive, D.Lgs. 15 dicembre 1997 n. 446) is a SEPARATE regional tax that stacks on top, with a standard rate of 3.9% and — critically — a DIFFERENT BASE: it is levied on valore della produzione netta, which disallows deduction of most financial charges and, historically, of labour cost, so it is payable even by loss-making firms. Regions may vary the IRAP rate within a statutory band of ±0.92pp, and several southern regions under health-deficit repayment plans apply loaded rates; sectoral rates differ too (banks and financial intermediaries 4.65%, insurance 5.90%, and higher rates for certain public-utility concessionaires). The commonly quoted combined burden of roughly 27.9% for an ordinary company is therefore an ARITHMETIC SUM OF TWO DIFFERENT TAXES ON TWO DIFFERENT BASES, not a rate found in any statute — it is documented here rather than served as the value. 2026 STATUS: the 20% 'IRES premiale' concession (introduced by L. 207/2024 for tax period 2025 only, conditioned on profit retention plus new hiring and investment thresholds) was NOT extended into 2026 by the Legge di Bilancio 2026 (L. 30 dicembre 2025 n. 199), so 24% applies to 2026 profits without a reduced alternative and advance-payment (acconto) calculation follows standard rules. The 20% rate is still relevant only in the Redditi 2026 return filed for tax year 2025. A 27.5% rate persists for certain credit and financial institutions via a 3.5pp surcharge, and non-operating 'shell' companies (società di comodo) face a 34.5% rate — both are carve-outs from, not replacements for, the 24% standard. Access quirk: the consolidated TUIR text is best verified at def.finanze.it (Documentazione Tributaria), which is Italian-only and uses session-bound URLs that often fail to deep-link; the Agenzia delle Entrate IRES landing page cited above is stable.
Get it programmatically
curl https://euroref.dev/v1/it/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/it/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/it/corporate-taxOther Italy series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate