Italian withholding tax on sales agents' commissions
On commissions, the principal withholds tax at the rate of the first Italian income-tax (IRPEF) bracket, applied to 50 % of the commissions — or to 20 % if the agent declares that it relies on staff or third parties on a continuing basis. For door-to-door sellers the base is the commission less 22 %, and the withholding is a final tax.
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 : « La ritenuta e' commisurata al cinquanta per cento dell'ammontare delle provvigioni indicate nel primo comma. »
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Se i percipienti dichiarano ai loro committenti, preponenti o mandanti che nell'esercizio della loro attivita' si avvalgono in via continuativa dell'opera di dipendenti o di terzi, la ritenuta e' commisurata al venti per cento dell'ammontare delle stesse provvigioni. »
- Gazzetta Ufficiale — DPR 600/1973 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per le prestazioni rese dagli incaricati alle vendite a domicilio di cui all'articolo 19 del decreto legislativo 31 marzo 1998, n. 114, la ritenuta e' applicata a titolo d'imposta ed e' commisurata all'ammontare delle provvigioni percepite ridotto del 22 per cento a titolo di deduzione forfetaria delle spese di produzione del reddito. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- The principal is a withholding agent, required to withhold the tax when it pays the commission.
- The rate is that of the first IRPEF bracket, to which article 25-bis of Presidential Decree 600/1973 refers; the calculator takes it from the IRPEF brackets calculator.
- VAT on the invoice, the ENASARCO pension contribution and payees exempt from the withholding (travel agencies selling travel documents, banks, agricultural and fisheries intermediaries, non-profit consortia and cooperatives) 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.