Corporate Tax Comparison

Italy vs United States

Compare Italy and United States corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Italy: 4/05/2026 · United States: 6/11/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Italy

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Italy: 4/05/2026 · United States: 6/11/2026

Corporate Income Tax (CIT)

Italy

United States

General CIT Rate:

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

The last day of the sixth month after the end of the tax year.

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Italy

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

26/26/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Value-Added Tax (VAT)

Italy

United States

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Italy

United States

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Italy

United States

Composite Effective Average Tax Rate:

21.18%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

-22.74%

Composite Effective Marginal Tax Rate:

7.03

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >