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Italian dividend withholding tax — work out the tax and what you receive

Profits paid by a company subject to IRES to an individual resident in Italy, on both substantial and non-substantial holdings, bear a 26 % withholding tax that settles the tax in full: out of a 10,000 euro gross dividend you receive 7,400. No tax is withheld if you declare that the profits relate to your business.

2026 rules — verified on September 24, 2026Free, no account

This content is part of the path: Investing and declaring financial income· Step 4 of 10· Next step: Italian capital gains on financial assets — work out the 26 % substitute tax and loss offsetting

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Sources and assumptions

  • Gazzetta Ufficiale — DPR 29 settembre 1973 n. 600 — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « operano, con obbligo di rivalsa, una ritenuta del 26 per cento a titolo d'imposta sugli utili in qualunque forma corrisposti »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « L'aliquota d'imposta sui redditi delle società (Ires) è pari al 24%. »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « per il solo periodo d’imposta successivo a quello in corso al 31 dicembre 2024 (ossia, per i contribuenti con esercizio coincidente con l’anno solare, il 2025), la riduzione dell’aliquota dal 24 al 20%, al ricorrere di alcune condizioni »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « almeno l’80% degli utili 2024 deve essere accantonato ad apposita riserva »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « almeno il 30% di tali utili accantonati (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) va investito in beni strumentali nuovi »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) »
  • Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
    Excerpt from the source : « vanno assunti nuovi lavoratori dipendenti a tempo indeterminato in misura tale da garantire un incremento occupazionale di almeno l’1% rispetto al periodo d’imposta in corso al 31 dicembre 2024 »

Calculation assumptions

  • The shareholder is an individual resident in Italy and the paying company is subject to IRES; non-resident shareholders, foreign dividends and distributions in kind are not covered.
  • When starting from the profit, it is treated as the company's IRES taxable income at the standard rate: no tax adjustments, no IRAP, no reduced IRES premiale rate.
  • The rule applied is Article 27 of Presidential Decree 600/1973, in force until 31 December 2026: from 1 January 2027 the consolidated act on tax payments and collection (Legislative Decree 33/2025), which repeals it, takes over.

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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.