在義大利外派人員個人所得稅QA

在義大利外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

Email：mxp4ww@evershinecpa.com
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義大利 IAPA Partner in Milan
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聯絡人: 林幸穗 Anny Lin 協理
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電話：+886-2-2717-0515 分機:110  

2.1. 徵收外派個人所得稅

義大利稅務局 (Agenzia delle Entrate) 隸屬於經濟與財政部 (Ministero dell’Economia e delle Finanze)，負責徵收所得稅並管理所得稅制度。

義大利的個人所得稅以IRPEF（Imposta sul reddito delle persone fisiche）為縮寫。

義大利的課稅年度為公曆年 1月1日至12月31日。

參考

稅務局

F24 付款表（義大利文）

通函編號1, 2017 年 1 月 16 日（義大利文）

2018 年 3 月 29 日關於生產力獎金固定稅的第 5 號通知（義大利文）

稅務局關於股票選擇權的通知（義大利文）

In English

2.1. Income Taxes Imposed —

The Italian Revenue Agency (Agenzia delle Entrate) under the Ministry of Economy and Finance (Ministero dell’Economia e delle Finanze) collects income taxes and administers the income tax system.

Italy’s personal income tax is known by its abbreviation, IRPEF (Imposta sul reddito delle persone fisiche).

The tax year in Italy is the calendar year from Jan. 1 to Dec. 31.

References

Revenue Agency

F24 Payment Form (Italian)

Circular no. 1 16/01/2017 (Italian)

Circular No. 5, March 29, 2018, on the productivity bonus flat tax (Italian)

Revenue Agency Circular on Stock Options (Italian)

2.2. 雇主扣繳範圍

雇主需在付款時為僱員的所得預扣義大利的所得稅。

In English

2.2. Employer Coverage —

Employers are subject to withhold Italy income tax on the payments when employees are paid.

2.3. 員工個人所得覆蓋範圍

居民僱員對其所有全世界收入徵稅，非居民僱員僅對來自義大利的收入徵稅。

如果一個人在一年的大部分時間（至少 183 天或閏年 184 天）在義大利擁有慣常居所或在政府登記處登記，則該個人就稅務目的而言是義大利居民。

In English

2.3. Employee Coverage —

Resident employees are taxed on all their worldwide income and nonresident employees are only taxed on Italy-source income.

For tax purposes, an individual is defined as a resident of Italy if he or she has a habitual abode in Italy or is enrolled in the government’s Registry of Population for the greater part of the calendar year (at least 183 days or 184 days in a leap year).

2.4. 員工個人所得稅率和級距

個人所得稅稅率以累進稅率課徵，範圍為23%至43%。

自 2024 年 1 月 1 日起生效，義大利國家個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（歐元）	所得稅稅率
高達28,000歐元	23%
超過28,000歐元至50,000歐元	35%
超過50,000歐元	43%

自2022年1月1日至2023年12月31日，義大利國家個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（歐元）	所得稅稅率
高達15,000歐元	23%
超過15,000歐元至28,000歐元	25%
超過28,000歐元至50,000歐元	35%
超過50,000歐元	43%

地區及直轄市徵收附加所得稅，地區最高可達 3.33%，直轄市最高可達 0.9%。

納稅個人在提交所得稅申報表時可以採用各種扣除額，包括撫養親屬津貼。

薪資八萬歐元或以下的員工的生產力獎金 (premi di produttivit à )可按 5% 的統一稅率徵稅，而不用課徵國家、地區和市所得稅，但仍徵社會稅。採用統一稅率的獎金金額不得超過3,000歐元，如果公司有讓員工參與公司組織的正式計劃，則獎金金額不得超過 4,000歐元。 2023 年之前該比率為 10%。

In English

2.4. Rates and Thresholds —

Income tax rates are levied on a progressive scale, ranging from 23% to 43%.

Effective from Jan. 1, 2024, Italy’s national personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Euro)	Income Tax Rate
Up to €28,000	23%
More than €28,000 and up to €50,000	35%
More than €50,000	43%

Effective since Jan. 1, 2022 to Dec. 31, 2023, Italy’s national personal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income (Euro)	Income Tax Rate
Up to €15,000	23%
More than €15,000 and up to €28,000	25%
More than €28,000 and up to €50,000	35%
More than €50,000	43%

Regions and municipalities levy an additional income tax of up to 3.33% for regions and up to 0.9% for municipalities.

Individual taxpayers may take various deductions including allowances for dependents when filing their income tax return.

Productivity Bonuses: Productivity bonuses (premi di produttività) paid to employees who receive €80,000 or less in annual income may be taxed at a flat rate of 5% instead of national, regional, and municipal income taxes, but not social taxes. To take advantage of the flat tax rate, the amount of the bonus may not exceed €3,000, or €4,000 if the company has a formal plan for involving employees in the organization of the company. The rate was 10% prior to 2023.

2.5. 僱主扣繳稅號登記

每個人都必須有一個稅碼 (Codice Fiscale)，由 16 個字母和數字組成，取自個人姓名、出生日期和出生地代碼。稅碼由義大利稅務局頒發，用於政府機關的身份識別。

In English

2.5. Registration —

Each individual must have a tax code (Codice Fiscale) consisting 16 letters and numbers taken from the person’s name, date of birth and a code for the person’s birthplace. The tax code, issued by the Italian Revenue Agency, is used for identification with governmental authorities.

2.6. 員工個人所得應稅金額

來自就業的收入，包括薪水、工資和獎金，需要繳納稅款, 直到達到應納薪資收入的上限。

In English

2.6. Taxable Amounts —

Income from employment, including salary, wages and bonuses, is subject to tax up to any cap or limits on wages to be considered taxable.

2.7.扣繳方法

雇主或其他扣繳義務人每次付款時都會從員工收入扣繳稅款。

In English

2.7. Withholding Methods —

Employers or other withholding agents withhold taxes from employees’ paychecks each time payment occurs.

2.8. 員工個人所得申報退稅及匯款

稅金和社會保險金必須在扣繳後的隔月16日前匯出。若16日適逢週末或公眾假期，則可順延至下一個工作天付款。

雇主使用 F24 表格以電子方式支付或透過銀行、郵局或稅務代理機構匯款。涉及增值稅 (VAT) 的活動必須以電子方式申報。

雇主或其他扣繳義務人必須在薪資支付隔年2 月28 日之前向每位員工提供一份年度報表（CUD 或Certificazione Unica dei Redditi）, 一式兩份，顯示預扣所得稅、扣除額和已付社會保險金。如果終止僱傭關係，雇主必須在僱員提出要求後 12 天內提供 CUD。只有當員工能夠接收並列印 CUD 時，才可以以電子方式發送 CUD；否則，雇主必須郵寄CUD給僱員。雇主必須保留一份由員工親筆簽名的 CUD 副本作為交付證明。

雇主還必須在 7 月之前向義大利稅務局提交年度報表，顯示已支付收入和預扣稅款的總額。

In English

2.8. Returns and Remittance —

Taxes and social security payments must be remitted by the 16th of the next month after they are withhold. If the 16th falls on a weekend or public holiday, payments may be made on the next working day.

An employer uses Form F24 to remit payments electronically or through banks, post offices or tax collection agents. Activities involving value added taxes (VAT) must be filed electronically.

The employer, or other withholding agent, must provide each employee with an annual statement (the CUD or Certificazione Unica dei Redditi) in duplicate by Feb. 28 following the year the wages were paid. The CUD shows income tax withheld, deductions and social security payments. In the case of termination of employment, the employer must provide the CUD within 12 days of the employee’s request. The CUD may be sent electronically only if the employee is able to receive it and print it out; otherwise, the CUD is mailed. The employer must retain a copy of the CUD hand-signed by the employee  as proof of delivery.

Employer must also submit an annual statement to the Italian Revenue Agency by July showing the total amounts of income paid and taxes withheld.

2.9.員工持股計畫

根據義大利所得稅法，出售員工股票計畫的股份所產生的任何收益均需繳納資本利得稅，而不是一般所得稅。此外，稅務局發布的指南指出，除非員工持股計畫是在稅收優惠制度下授予的，否則在行使時，金額需根據行使時股票價值與實際股票價值之間的差額繳納所得稅和社會保險金。如果向所有員工授予股票選擇權並持有至少三年，則每年可免徵所得稅 2,065.83歐元。

In English

2.9. Employee Share Plans —

Any gain from the sale of a share from an employee share plan is subject to capital gain tax instead of regular income tax based on the Income Tax Law in Italy. Additionally, guidance published by the Revenue Agency indicates that unless employee share plans are granted under a tax favored regime, amounts are subject to income taxes and social insurance contributions at exercise on the difference between the value of the shares at the time of exercise and the amount paid by the employee for the share. If stock options are granted to all employees and are held for at least three years, an amount of €2,065.83 per year are exempt from income tax.

2.10.記錄保存

雇主必須將薪資記錄保留 10 年。

In English

2.10. Recordkeeping —

Employer must retain records of pay slip for 10 years.

2.11.處罰

未提交報稅表或年度預扣稅款申報的罰款為所欠稅款的120%至240%。未繳稅款的罰款為所欠稅款的30%；未繳納已扣繳的稅款為所欠稅款的 20%。如果在寬限期內提交或付款，處罰可能會減輕。

利息以每年設定的法定利率計算。 1997 年 12 月 18 日第 471 號立法令規定了對稅務違法行為的民事處罰。

如果未繳納的預扣稅超過50,000歐元，可能會被處以六個月至兩年的監禁。

意圖逃稅而未提交稅表，逃稅金額超過30,000歐元時可能會被處以 1 至 3 年監禁。當金額低於30,000歐元時，可能會受到民事制裁。

如果逃稅金額超過企業規模的 30%，且逃稅金額超過300 萬歐元，則強制判處監禁，而不是緩刑。

2000 年 3 月 10 日第 74 號法令規定了對稅務犯罪的刑事處罰。

In English

2.11. Penalties —

The penalty for failure to file a tax return or the annual declaration of taxes withheld is 120% to 240% of the tax owed. The penalty for failure to pay taxes is 30% of the tax owed. The penalty for failure to pay taxes that were withheld is 20% of the tax owed. Penalties may be reduced if the filing or payment is made within a grace period.

Interest is applied at a mandated rate set annually. Civil penalties for tax evasions are set out in Legislative Decree of Dec. 18, 1997, No. 471.

Imprisonment of six months to two years may be imposed for failure to pay withholding tax payments in excess of €50,000.

Failure to file a return with the intent to evade taxation may be punished by imprisonment of one to three years when the amount of tax evasion is more than €30,000. Civil sanctions may be charged when the amount is less than €30,000.

Imprisonment, rather than probation, is enforced if the amount of tax evaded is more than 30% of the business’s volume and the amount of tax evaded is more than €3 million.

Criminal penalties for tax evasion offenses are articulated in Legislative Decree of March 10, 2000, No. 74.

聯繫我們：

Email：mxp4ww@evershinecpa.com
或

Milan time zone:
義大利 IAPA Partner in Milan
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272  
skype: annylin8008  
wechat: annylin8008
電話：+886-2-2717-0515 分機:110  

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