Corporate income tax (CIT) - statutory and targeted small business in Italy
Italy: Corporate income tax (CIT) - statutory and targeted small business was 27.81 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
27.81 Percentage of taxable income
Change on year
unchanged
World rank
33rd
of 128 countries
All-time high
41.25 Percentage of taxable income
in 2000
All-time low
27.81 Percentage of taxable income
in 2017
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Italy, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Italy stood at 27.81 Percentage of taxable income.
Compared with earlier readings it is down 11.1% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Italy peaked at 41.25 Percentage of taxable income in 2000 and was at its lowest, 27.81 Percentage of taxable income, in 2017.
Italy ranks 33rd of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Italy, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 41.25 Percentage of taxable income | — |
| 2001 | 40.25 Percentage of taxable income | -2.4% |
| 2002 | 40.25 Percentage of taxable income | +0.0% |
| 2003 | 38.25 Percentage of taxable income | -5.0% |
| 2004 | 37.25 Percentage of taxable income | -2.6% |
| 2005 | 37.25 Percentage of taxable income | +0.0% |
| 2006 | 37.25 Percentage of taxable income | +0.0% |
| 2007 | 37.25 Percentage of taxable income | +0.0% |
| 2008 | 31.4 Percentage of taxable income | -15.7% |
| 2009 | 31.4 Percentage of taxable income | +0.0% |
| 2010 | 31.4 Percentage of taxable income | +0.0% |
| 2011 | 31.4 Percentage of taxable income | +0.0% |
| 2012 | 31.29 Percentage of taxable income | -0.3% |
| 2013 | 31.29 Percentage of taxable income | +0.0% |
| 2014 | 31.29 Percentage of taxable income | +0.0% |
| 2015 | 31.29 Percentage of taxable income | +0.0% |
| 2016 | 31.29 Percentage of taxable income | +0.0% |
| 2017 | 27.81 Percentage of taxable income | -11.1% |
| 2018 | 27.81 Percentage of taxable income | +0.0% |
| 2019 | 27.81 Percentage of taxable income | +0.0% |
| 2020 | 27.81 Percentage of taxable income | +0.0% |
| 2021 | 27.81 Percentage of taxable income | +0.0% |
| 2022 | 27.81 Percentage of taxable income | +0.0% |
| 2023 | 27.81 Percentage of taxable income | +0.0% |
| 2024 | 27.81 Percentage of taxable income | +0.0% |
| 2025 | 27.81 Percentage of taxable income | +0.0% |
| 2026 | 27.81 Percentage of taxable income | +0.0% |
Italy compared with similar countries
- Italy's 27.81 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.3× the median. (60 countries reporting)
- Italy's 27.81 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.4× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 37.18 Percentage of taxable income | 31.4 Percentage of taxable income | 41.25 Percentage of taxable income | 10 |
| 2010s | 30.27 Percentage of taxable income | 27.81 Percentage of taxable income | 31.4 Percentage of taxable income | 10 |
| 2020s | 27.81 Percentage of taxable income | 27.81 Percentage of taxable income | 27.81 Percentage of taxable income | 7 |
Countries ranked near Italy
- 34 Burkina Faso 27.5 Percentage of taxable income compare
- 35 Dominican Republic 27 Percentage of taxable income compare
- 35 South Africa 27 Percentage of taxable income compare
- 35 Samoa 27 Percentage of taxable income compare
- 35 Togo 27 Percentage of taxable income compare
- 35 Chile 27 Percentage of taxable income compare
More economy & growth data for Italy
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.8337 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 22.90 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.009 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 388.75 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 882.91 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -96.9 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0003 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 14.99 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 49.38 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Italy?
- Corporate income tax (cit) - statutory and targeted small business in Italy was 27.81 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Italy?
- The highest recorded value was 41.25 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Italy?
- The lowest recorded value was 27.81 Percentage of taxable income in 2017.
- How does Italy rank for corporate income tax (cit) - statutory and targeted small business?
- Italy ranks 33rd out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Italy?
- Over the last ten years it is down 11.1%. The long-run trend across the full record is falling.
- Where does this Italy data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.