Corporate Tax Comparison

Estonia vs Italy

Compare Estonia and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Estonia: 4/05/2026 · Italy: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Estonia

Italy

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Estonia: 4/05/2026 · Italy: 4/05/2026

Corporate Income Tax (CIT)

Estonia

Italy

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

General CIT Rate:

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

The last day of the sixth month after the end of the tax year.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT 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.

Withholding Tax (WHT)

Estonia

Italy

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

26/26/30

Value-Added Tax (VAT)

Estonia

Italy

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Italy

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

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.

Effective Tax Rate (ETR)

Estonia

Italy

Composite Effective Average Tax Rate:

17.0%

Composite Effective Average Tax Rate:

21.18%

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

-22.74%

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