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IT
Italy
Doing Business
Italy Business Guide
Italy is the EU’s third-largest economy and a global leader in luxury goods, fashion, automotive, and food manufacturing, offering EU market access and a rich industrial tradition with regional incent…
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Italy Business GuideIT
Italy
Corporate Income Tax
Italy Tax Brief
Italy has a general corporate income tax rate of 24%, with an advance payment due date of 40% on the last day of the sixth month after the end of the tax year and 60% at the end of the eleventh month.…
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Italy Tax BriefGeneral CIT Rate
24
CIT Return Due Date
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date
The last day of the sixth month after the end of the tax year.
Estimated Payment Due Date
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Resident WHT (Dividend/Interest/Royalty)
0/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
26/26/30
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Composite Effective Average Tax Rate
21.18%
Composite Effective Marginal Tax Rate
-22.74%
IT
Italy
Value-Added Tax
Italy GENERAL VAT RATE
22%
GENERAL VAT RATE FOR ITALY
IT
Italy
Value-Added Tax
Italy Italy
22%
Standard VAT for Italy
IT
Italy
Legal Entity Types
Italy S.r.l.
Società a responsabilità limitata
S.r.l. is a legal entity in Italy, with the full name Società a responsabilità limitata, meaning limited liability company. It is a form of mixed ownership company, requiring at least one natural pers…
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Italy S.r.l.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one, and only natural persons are allowed to hold shares.
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
N/A
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
IT
Italy
Legal Entity Types
Italy S.R.L.S
Società a Responsabilità Limitata Semplificata
S.R.L.S is a legal entity in Italy, whose full name is Società a Responsabilità Limitata Semplificata, which means "simplified limited liability company." It belongs to mixed ownership, meaning that t…
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Italy S.R.L.SOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
`No requirement
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. The minimum registered capital requirement is 1 euro, but cannot exceed 9,999 euros, and can only be held by natural persons;<br>2. It is recommended to start with a minimum of 2,000 euros for account opening and operation.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
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