Effective tax rates for income based tax incentives - Corporate tax in Italy
Italy: Effective tax rates for income based tax incentives - Corporate tax was 24.27 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in Italy, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for income based tax incentives - corporate tax in Italy is 24.27 Percentage of taxable income, measured in 2025. That is the lowest value across all 19 years on record.
That represents a change of down 11.1% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Italy peaked at 36 Percentage of taxable income in 2000 and was at its lowest, 24.27 Percentage of taxable income, in 2022.
Italy ranks 17th of 41 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 19 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in Italy, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 36 Percentage of taxable income | — |
| 2001 | 35.13 Percentage of taxable income | -2.4% |
| 2002 | 35.13 Percentage of taxable income | +0.0% |
| 2003 | 33.39 Percentage of taxable income | -5.0% |
| 2004 | 32.51 Percentage of taxable income | -2.6% |
| 2005 | 32.51 Percentage of taxable income | +0.0% |
| 2006 | 32.51 Percentage of taxable income | +0.0% |
| 2007 | 32.51 Percentage of taxable income | +0.0% |
| 2008 | 27.41 Percentage of taxable income | -15.7% |
| 2009 | 27.41 Percentage of taxable income | +0.0% |
| 2010 | 27.41 Percentage of taxable income | +0.0% |
| 2011 | 27.41 Percentage of taxable income | +0.0% |
| 2012 | 27.31 Percentage of taxable income | -0.4% |
| 2013 | 27.31 Percentage of taxable income | +0.0% |
| 2014 | 27.31 Percentage of taxable income | +0.0% |
| 2022 | 24.27 Percentage of taxable income | -11.1% |
| 2023 | 24.27 Percentage of taxable income | +0.0% |
| 2024 | 24.27 Percentage of taxable income | +0.0% |
| 2025 | 24.27 Percentage of taxable income | +0.0% |
Italy compared with similar countries
- Italy's 24.27 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.3× the median. (33 countries reporting)
- Italy's 24.27 Percentage of taxable income is above the median for Europe & Central Asia, which is 17.98 Percentage of taxable income, 1.3× the median. (25 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 32.45 Percentage of taxable income | 27.41 Percentage of taxable income | 36 Percentage of taxable income | 10 |
| 2010s | 27.35 Percentage of taxable income | 27.31 Percentage of taxable income | 27.41 Percentage of taxable income | 5 |
| 2020s | 24.27 Percentage of taxable income | 24.27 Percentage of taxable income | 24.27 Percentage of taxable income | 4 |
Countries ranked near Italy
- 14 Netherlands 25.84 Percentage of taxable income compare
- 15 Peru 25.75 Percentage of taxable income compare
- 16 New Zealand 24.44 Percentage of taxable income compare
- 18 Luxembourg 23.64 Percentage of taxable income compare
- 19 Chile 23.57 Percentage of taxable income compare
- 19 South Africa 23.57 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 effective tax rates for income based tax incentives - corporate tax in Italy?
- Effective tax rates for income based tax incentives - corporate tax in Italy was 24.27 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Italy?
- The highest recorded value was 36 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Italy?
- The lowest recorded value was 24.27 Percentage of taxable income in 2022.
- How does Italy rank for effective tax rates for income based tax incentives - corporate tax?
- Italy ranks 17th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax 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 Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.