Italy Withholding tax rates
Italy Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The final withholding taxes (ritenute a titolo d'imposta) Italy levies on dividends, interest and royalties paid to non-residents, each at its domestic statutory rate before any double-tax agreement relief. Levied under DPR 29 September 1973 n. 600 as amended by D.L. 66/2014; administered by the Agenzia delle Entrate.
Compare withholding tax rates across all 34 European countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2014-07-01 |
| Official source | DPR 600/1973 arts. 25, 26, 27 (testo vigente, Normattiva) read with D.L. 66/2014 art. 3, comma 1: 'Le ritenute e le imposte sostitutive sugli interessi, premi e ogni altro provento di cui all'articolo 44 del testo unico delle imposte sui redditi ... sono stabilite nella misura del 26 per cento' ('The withholding taxes and substitute taxes on interest, premiums and every other proceed referred to in article 44 of the consolidated income tax code ... are set at the rate of 26 per cent') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Italy withholds at 26% on dividends and interest to non-residents but at 30% on the taxable portion of royalties (commonly 75% of the gross, an effective 22.5%), with a special 1.2% rate for EU/EEA corporate shareholders. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and as an EU member Italy also exempts qualifying intra-EU payments under the Parent-Subsidiary Directive (DPR 600/1973 art. 27-bis) and the Interest and Royalties Directive (art. 26-quater). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. The series effective_from is 1 July 2014, when D.L. 66/2014 raised the rate on redditi di capitale to 26% ('divenuti esigibili e ... realizzati a decorrere dal 1° luglio 2014'). NOTE ON PENDING RECODIFICATION: Normattiva records DPR 600/1973 art. 25 as abrogated with effect from 1 January 2027 by D.Lgs. 24 March 2025 n. 33 (as modified by D.L. 31 December 2025 n. 200) as part of the consolidation of withholding rules into a new testo unico; the article remains in force throughout 2026 and the substantive rates are carried into the successor text.
Get it programmatically
curl https://euroref.dev/v1/it/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/it/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/it/withholding-taxOther Italy series: Policy interest rate · Value added tax (IVA) · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (NIC, year-on-year) · Corporate income tax (IRES) · Personal income tax (IRPEF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (saggio degli interessi legali)
The same figure elsewhere: Latvia · Lithuania · Luxembourg · Malta · Netherlands · all 34