Italy has a corporate tax rate of 27.9%. Companies that operate under VAT have to pay tax on purchases at 22%. Certain services, like those related to some foodstuffs, water supplies, some pharmaceutical products, domestic passenger transport, admission to cultural events, some social housing, and others, benefit from a 10% VAT rate.


Italian corporate structures are mostly used for:

Holding company
Trading company
Tax planning structures
Corporate Registration requirements
Requirements for registering a company in Italy include:

Requires at least 1 director
Requires at least 1 shareholder
Minimum share capital 10 000 EUR