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Generic Tax Name Tax on emissions of sulphur dioxide (S02) and nitrogen oxides (N02)
Tax name in the national language Tassa sulle emissioni di anidride solforosa e di ossidi di azoto
Tax name in English Tax on emissions of sulphur dioxide (SO2) and nitrogen oxides (NOx)
Member State IT-Italy
Tax in force since 1998/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law n° 449 of 27 December 1997 (ordinary supplement n° 302 to the GU of 30 December 1997).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Operators of large combustion plants, on the basis of an annual statement of the previous year emissions.

Tax object and basis of assessment

Tonnage of sulphur dioxide and nitrogen oxide discharged by large combustion plants as defined in Council Directive 88/609/EEC of 24 November 1988.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

€ 106 per t/year of sulphur dioxide,

€ 209 per t/year of nitrogen oxides.

Tax due date

Tax collector

The tax is paid by quarterly instalments as an advance payment, on the basis of the emissions of the previous year, with final adjustment.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29fa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 14.00 EUR 0.00
2011 13.00 EUR 0.00
2010 15.00 EUR 0.00
2009 16.00 EUR 0.00
2008 25.00 EUR 0.00
2007 16.00 EUR 0.00
2006 17.00 EUR 0.00
2005 20.00 EUR 0.00
2004 24.00 EUR 0.00
2003 28.00 EUR 0.00
2002 32.00 EUR 0.00
2001 33.00 EUR 0.00
2000 50.00 EUR 0.00