Details of Tax Revenue - Italy

- Taxe
  - Total tax revenue
    - 00 Total tax revenue
    - 01 Total tax revenue exclusive of taxes collected for the EU
  - 02 1000 Taxes on income, profits and capital gains
  - 03 1100 Taxes on income, profits and capital gains of individuals
  - 1110 On income and profits of individuals
    - 04 1110 On income and profits of individuals
    - 05 Personal income tax
    - 06 Local income tax paid by households
    - 07 Tax on income from investiments (60%)
    - 08 10% Surcharge on income
    - 09 10% proportional surcharge
    - 0a Withholding tax on company dividends paid by households
    - 0b Law 1177 proportional surcharge (60%)
    - 0c Direct taxes 5% proportional surcharge (60%)
    - 0d Additional Treasury increase (60%)
    - 0e Decree 1132 revenues (60%)
    - 0f Tax on households
    - 0g Rental value tax
    - 0h Driving licence tax
    - 0i Municipal surcharge on buildings (40%)
    - 0j Withholding tax on income from deposits paid by households
    - 0k Direct taxes refund (60%)
    - 0l Other
  - 1120 On capital gains of individuals
    - 0m 1120 On capital gains of individuals
    - 0n Tax on capitail gains on land
    - 0o Municipal capital gains tax on buildings paid by households (60%)
  - 0p 1200 Taxes on income, profits and capital gains of corporates
  - 1210 On profits of corporates
    - 0q 1210 On profits of corporates
    - 0r Corporation tax
    - 0s Municipal surcharge on buildings (60%)
    - 0t Tax on income from investiments (40%)
    - 0u Company franchise and liabilities tax
    - 0v Law 1177 proportional surcharge (40%)
    - 0w Direct taxes 5% proportional surcharge (40%)
    - 0x Decree 1132 revenues (40%)
    - 0y Additional Treasury increase (40 %)
    - 0z Withholding tax on company dividends paid by firms
    - 10 Withholding tax on income from deposits paid by firms
    - 11 Local income tax paid by firms
    - 12 Direct taxes refund (40%)
    - 13 Other
  - 1220 On capital gains of corporates
    - 14 1220 On capital gains of corporates
    - 15 Municipal capital gains tax on buildings paid by firms (40%)
  - 1300 Unallocable between 1100 and 1200
    - 16 1300 Unallocable between 1100 and 1200
    - 17 Refunds tax on income
    - 18 Other
  - 19 2000 Social security contributions (SSC)
  - 1a 2100 Employees SSC
  - 1b 2110 On a payroll basis of employees SSC
  - 1c 2120 On an income tax basis of employees SSC
  - 1d 2200 Employers SSC
  - 1e 2210 On a payroll basis of employers SSC
  - 1f 2220 On an income tax basis of employers SSC
  - 1g 2300 Self-employed or non-employed SSC
  - 1h 2310 On a payroll basis of self/non-employed SSC
  - 1i 2320 On an income tax basis of self/non-employed SSC
  - 1j 2400 Unallocable between 2100, 2200 and 2300 SSC
  - 3000 Taxes on payroll and workforce
    - 1k 3000 Taxes on payroll and workforce
    - 1l Contributions to GESCAL
  - 1m 4000 Taxes on property
  - 4100 Recurrent taxes on immovable property
    - 1n 4100 Recurrent taxes on immovable property
    - 1o Income tax on landowners
    - 1p Income tax on buildings
    - 1q Income tax on luxury buildings
    - 1r Surcharge on land (provincial)
    - 1s Surcharge on land (municipal)
    - 1t Surcharge on buildings (provincial)
    - 1u Surcharge on buildings (municipal)
    - 1v Municipal real estate tax
    - 1w Tax on indivisible services (TASI)
  - 1x 4200 Recurrent taxes on net wealth
  - 1y 4210 Individual recurrent taxes on net wealth
  - 1z 4220 Corporate recurrent taxes on net wealth
  - 4300 Estate, inheritance and gift taxes
    - 20 4300 Estate, inheritance and gift taxes
    - 21 Inheritance and gift duty
    - 22 Estate duty
    - 23 Proportional surcharge and premium
  - 4400 Taxes on financial and capital transactions
    - 24 4400 Taxes on financial and capital transactions
    - 25 Registration tax
    - 26 Mortgage taxes and land registry duties
    - 27 5% proportional surcharge
    - 28 Additional surcharge
    - 29 Stamp duties and surcharges accruing on cadastral acts
    - 2a Other
  - 2b 4500 Non-recurrent taxes on property
  - 2c 4510 Non-recurrent taxes on net wealth
  - 2d 4520 Non-recurrent taxes on property other than net wealth
  - 2e 4600 Other recurrent taxes on property except 4100 and 4200
  - 2f 5000 Taxes on goods and services
  - 5100 Taxes on production, sale, transfer, etc
    - 2g 5100 Taxes on production, sale, transfer, etc
    - 2h Direct taxes refund
  - 2i 5110 General taxes on goods and services
  - 5111 Value added taxes
    - 2j 5111 Value added taxes
    - 2k VAT
  - 2l 5112 Sales tax
  - 5113 Other (than value added and sales tax)
    - 2m 5113 Other (than value added and sales tax)
    - 2n General tax on receipts
    - 2o Compensation tax on imported products
  - 2p 5120 Taxes on specific goods and services
  - 5121 Excises
    - 2q 5121 Excises
    - 2r Duty on mineral oils
    - 2s Duty on spirits
    - 2t Duty on beer
    - 2u Duty on sugars
    - 2v Duty on electricity
    - 2w Duty on bananas
    - 2x Duty on coffee
    - 2y Duty on cocoa
    - 2z Duty on olive oil
    - 30 Other duty
    - 31 Alcohol, spirits, liquor
    - 32 On matches and flints
    - 33 Meat
    - 34 In-bond surcharge
    - 35 Combustible materials
    - 36 Construction materials
    - 37 Excise duty on sound and video
    - 38 Tax on phonograph records
    - 39 Stamp duty on playing cards
    - 3a Other
  - 5122 Profits of fiscal monopolies
    - 3b 5122 Profits of fiscal monopolies
    - 3c Duty on tobacco
    - 3d On salt
    - 3e Duty on products of Monopoli di Stato
  - 5123 Customs and import duties
    - 3f 5123 Customs and import duties
    - 3g Common Customs tariff (CEE)
    - 3h Customs and shipping duties
    - 3i Administrative services duties
    - 3j Tax on agriculture
    - 3k Other duties
    - 3l Compensatory amounts
  - 3m 5124 Taxes on exports
  - 3n 5125 Taxes on investment goods
  - 5126 Taxes on specific services
    - 3o 5126 Taxes on specific services
    - 3p Entertainment tax
    - 3q Stamp duty
    - 3r Tax on advertisements
    - 3s Tax on lotto, lotteries, betting and Totocalcio game
    - 3t Casino takings, special duties, etc.
    - 3u Single tax on games of skill and betting-levied inderectly
    - 3v Aerotaxi passengers tax
    - 3w Local tax (including insurance)
    - 3x Bank levy for the National Resolution Fund
  - 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
    - 3y 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
    - 3z Special Duty on foreign payments and currency selling
  - 5128 Other taxes not included within 5121 to 5127 inclusive
    - 40 5128 Other taxes not included within 5121 to 5127 inclusive
    - 41 ECSC taxes and contributions on sugar and other levies
    - 42 Other
    - 43 Bank contribution to the unique European Resolution Fund
  - 44 5130 Unallocable between 5110 and 5120
  - 45 5200 Taxes on use of goods and perform activities
  - 5210 Recurrent taxes on use of goods and perform activities
    - 46 5210 Recurrent taxes on use of goods and perform activities
    - 47 Public motor vehicle register tax
    - 48 Tax on vehicles 5% proportional surcharge
    - 49 Surcharge on diesel cars
    - 4a Surcharge on gas cars
    - 4b 5211 Recurrent taxes paid by households: motor vehicles
    - 5212 Recurrent taxes paid by others: motor vehicles
      - 4c 5212 Recurrent taxes paid by others: motor vehicles
      - 4d Motor vehicle duty paid by firms
    - 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
      - 4e 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
      - 4f Law 1177 proportional surcharge
      - 4g Taxes on signs
      - 4h Tax on dog tags
      - 4i Tax on hunting and fishing
      - 4j Duty on official franchises
      - 4k Television tax (households)
  - 4l 5220 Non-recurrent taxes on use of goods and perform activities
  - 5300 Unallocable between 5100 and 5200
    - 4m 5300 Unallocable between 5100 and 5200
    - 4n Indirect taxes refund
    - 4o Other
  - 4p 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
  - 4q 6100 Paid solely by business
  - 6200 Other taxes not solely paid by business
    - 4r 6200 Other taxes not solely paid by business
    - 4s Capital levies
    - 4t Other taxes
  - 4u Custom duties collected for the EU
  - 4v SRF Contributions collected for the EU
  - 4w Total tax revenue on cash basis
  - 4x Total tax revenue on accrual basis
  - 4y Additional taxes included in National Accounts
  - Taxes excluded from National Accounts
    - 4z Taxes excluded from National Accounts
    - 50 The tax for the urban solid waste disposal (TARSU)
    - 51 Other
  - 52 Difference in treatment of tax credits
  - 53 Capital transfer for uncollected revenue
  - 54 Voluntary social security contributions
  - 55 Miscellaneous differences
  - 56 National Accounts: Taxes and actual social contributions
  - 57 Imputed social contributions
  - 58 National Accounts: Taxes and all social contributions
  - 59 Non-wastable tax credits against 1110
  - 5a Tax expenditure component
  - 5b Transfer component
  - 5c Non-wastable tax credits against 1210
  - 5d Tax expenditure component
  - 5e Transfer component
  - 5f Total Supranational revenues
  - Taxes paid by EU civil servants
    - 5g Taxes paid by EU civil servants
    - 5h Taxes paid by EU civil servants: income taxes
    - 5i Taxes paid by EU civil servants: compulsory social security contributions
- Government
  - 0 Supranational
  - 1 Federal or Central government
  - 2 Local government
  - 3 Social Security Funds
  - 4 Total

Details of Tax Revenue - Italy methods, notes and classification

Explanatory Notes

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