Facts
- Combined corporate income tax rate
- 27.8 % (2023)
- Top statutory personal income tax rate
- 47.2 % (2022)
- Tax revenue, % of GDP
- 25.6 % (2024)
- Top marginal rate incl. employee social security
- 52.2 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 24.0 % (2023)
- Corporate income tax rate, sub-central
- 3.9 % (2023)
- Central CIT rate net of sub-central deduction
- 23.9 % (2023)
- Top marginal income tax rate (PIT only)
- 42.7 % (2022)
- Top rate threshold, × average wage
- 1.63× (2022)
- Average annual wage, US$ PPP
- $52,123 (2022)
- Average annual wage, national currency
- 33,855 (2022)
- Tax revenue level
- 25% of GDP or more
- Taxes on income, profits and capital gains, % of revenue
- 55.4 % (2024)
- Taxes on goods and services, % of value added
- 11.1 % (2024)
- ISO code
- ITA
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 25.6 % |
| 2023 | 24.7 % |
| 2022 | 24.6 % |
| 2021 | 24.9 % |
| 2020 | 24.8 % |
| 2019 | 24.7 % |
| 2018 | 24.2 % |
| 2017 | 24.7 % |
| 2016 | 25.1 % |
| 2015 | 24.8 % |
| 2014 | 25.0 % |
| 2013 | 25.2 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 55.4 % |
| 2023 | 55.0 % |
| 2022 | 53.2 % |
| 2021 | 52.8 % |
| 2020 | 54.4 % |
| 2019 | 52.1 % |
| 2018 | 51.6 % |
| 2017 | 52.0 % |
| 2016 | 51.6 % |
| 2015 | 52.9 % |
| 2014 | 52.4 % |
| 2013 | 53.6 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 11.1 % |
| 2023 | 10.7 % |
| 2022 | 10.9 % |
| 2021 | 11.3 % |
| 2020 | 10.8 % |
| 2019 | 11.5 % |
| 2018 | 11.3 % |
| 2017 | 11.4 % |
| 2016 | 11.4 % |
| 2015 | 11.3 % |
| 2014 | 11.4 % |
| 2013 | 11.0 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 24.0 % |
| 2022 | 24.0 % |
| 2021 | 24.0 % |
| 2020 | 24.0 % |
| 2019 | 24.0 % |
| 2018 | 24.0 % |
| 2017 | 24.0 % |
| 2016 | 27.5 % |
| 2015 | 27.5 % |
| 2014 | 27.5 % |
| 2013 | 27.5 % |
| 2012 | 27.5 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 27.8 % |
| 2022 | 27.8 % |
| 2021 | 27.8 % |
| 2020 | 27.8 % |
| 2019 | 27.8 % |
| 2018 | 27.8 % |
| 2017 | 27.8 % |
| 2016 | 31.3 % |
| 2015 | 31.3 % |
| 2014 | 31.3 % |
| 2013 | 31.3 % |
| 2012 | 31.3 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $52,123 |
| 2021 | $49,244 |
| 2020 | $48,604 |
| 2019 | $46,922 |
| 2018 | $45,539 |
| 2017 | $44,494 |
| 2016 | $43,707 |
| 2015 | $41,357 |
| 2014 | $41,029 |
| 2013 | $40,666 |
| 2012 | $39,372 |
| 2011 | $38,055 |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Italy 2024 | — | — | 25.6 % |
| Italy 2023 | 27.8 % | — | 24.7 % |
| Italy 2022 | 27.8 % | 47.2 % | — |
| Italy 2021 | 27.8 % | 47.2 % | — |
| Italy 2020 | 27.8 % | 47.2 % | — |
| Italy 2019 | 27.8 % | 47.2 % | — |
| Italy 2018 | 27.8 % | 47.2 % | — |
| Italy 2017 | 27.8 % | 47.2 % | — |
| Italy 2016 | 31.3 % | 48.8 % | — |
| Italy 2015 | 31.3 % | 48.8 % | — |
| Italy 2014 | 31.3 % | 47.8 % | — |
| Italy 2013 | 31.3 % | 47.3 % | — |
| Italy 2012 | 31.3 % | 47.3 % | — |
| Italy 2011 | 31.4 % | 47.3 % | — |
| Italy 2010 | 31.4 % | 45.2 % | — |
| Italy 2009 | 31.4 % | 44.9 % | — |
| Italy 2008 | 31.4 % | 44.9 % | — |
| Italy 2007 | 37.2 % | 44.9 % | — |
| Italy 2006 | 37.2 % | 44.6 % | — |
| Italy 2005 | 37.2 % | 44.1 % | — |
| Italy 2004 | 37.2 % | 46.1 % | — |
| Italy 2003 | 38.2 % | 46.1 % | — |
| Italy 2002 | 40.2 % | 46.1 % | — |
| Italy 2001 | 40.2 % | 45.9 % | — |
| Italy 2000 | 41.2 % | 46.4 % | — |
| Italy 1999 | — | — | 24.9 % |
| Italy 1998 | — | — | 24.6 % |
| Italy 1997 | — | — | 25.7 % |
| Italy 1996 | — | — | 24.2 % |
| Italy 1995 | — | — | 24.3 % |
| Italy 1994 | — | — | 25.0 % |
| Italy 1993 | — | — | 26.2 % |
| Italy 1992 | — | — | 25.4 % |
| Italy 1991 | — | — | 24.8 % |
| Italy 1990 | — | — | 24.1 % |