Italian condominium 4 % withholding tax on contractors
As a withholding agent, an Italian condominium withholds 4 % of the price of works or service contracts (cleaning, maintenance, renovation). It pays the tax over once the amounts withheld reach 500 euros, and in any case by 16 June and 16 December; tax withheld in December is always paid by 16 January.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il condominio quale sostituto di imposta opera all'atto del pagamento una ritenuta del 4 per cento a titolo di acconto dell'imposta sul reddito dovuta dal percipiente, con obbligo di rivalsa, sui corrispettivi dovuti per prestazioni relative a contratti di appalto di opere o servizi »
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Il versamento della ritenuta di cui al comma 1 e' effettuato dal condominio quale sostituto d'imposta quando l'ammontare delle ritenute operate raggiunga l'importo di euro 500. »
Calculation assumptions
- The work is done by a business, even an occasional one, under a contract for works or services.
- The withholding is worked out on the price before VAT: VAT is added to the price and passed on to the customer. You enter the VAT rate on the invoice, since it depends on the kind of work.
- Supplies of goods where installation is only ancillary, professionals' fees (20 % withholding) and bank transfers made to claim building tax credits — where only the bank's withholding applies — are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.