Italy vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Italy: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Italy and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Italy vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Italy
Chinese Mainland
General CIT Rate:
24
General CIT Rate:
25%
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Italy
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Italy
Chinese Mainland
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Italy
Chinese Mainland
Composite Effective Average Tax Rate:
21.18%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
-22.74%
Composite Effective Marginal Tax Rate:
15.59
