Italian 2025 Budget Law introduces reduced alternative corporate income tax rate equal to 20% for FY 2025
|Tax Alerts, Legislation & Policy, Na ...|Italy
The 2025 Budget Law introduced a reduced 20% corporate income tax (as opposed to the ordinary 24%) applicable only to 2025 income under certain circumstances.
Requirements include that the taxpayer temporarily retains at least 80% of its 2024 earnings and makes investments in qualifying assets by also respecting a certain level of employment.
For fiscal years after 2025, an alternative corporate income tax rate system will likely be introduced that may or may not differ from the special one adopte…
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