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Generic Tax Name Withholding tax on company dividends
Tax name in the national language Ritenute sugli utili distribuiti dalle società
Tax name in English Withholding tax on company dividends
Member State IT-Italy
Tax in force since 1963/01/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

DL n° 344 of 12 December 2003, D.P.R. n° 600 of 29 September 1973. D.L. 24/04/2014, n. 66 converted into L. 23 giugno 2014 n. 89.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Individuals.

 
Tax object and basis of assessment

Profits distributed to the shareholders by companies.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

26% (in force as of 1.07.2014)

 
Tax due date

 
Tax collector

 
Special features

Dividends paid to individuals:

  • qualifying shareholding: 50.28% tax exempted (49.72% subject to progressive personal income tax)
  • non qualifying shareholding: subject to substitute taxation at the rate of 26 %

 

Dividends paid to individuals with a participation held in a business capacity: 50.28% tax exempted (49.72% subject to progressive personal income tax)

 

Dividends paid to companies:

  • 95% tax exempted (5% subject to the corporate income tax)
  • 100% exempted under tax consolidation scheme
  • Dividend tax regime applies to both domestic dividends and foreign source dividends
 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51ah + d51bf

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 9,260.00 EUR 0.57
2011 6,291.00 EUR 0.38
2010 389.00 EUR 0.02
2009 428.00 EUR 0.03
2008 688.00 EUR 0.04
2007 542.00 EUR 0.03
2006 754.00 EUR 0.05
2005 492.00 EUR 0.03
2004 315.00 EUR 0.02
2003 267.00 EUR 0.02
2002 317.00 EUR 0.02
2001 251.00 EUR 0.02
2000 276.00 EUR 0.02

Comments