Italy: Implementation of corporate income tax relief under Budget Law 2025
Ministerial decree dated August 8, 2025, sets out implementing provisions
A ministerial decree dated August 8, 2025, sets out the implementing provisions for the 4% reduction in the corporate income tax (IRES) rate provided for in the 2025 Budget Law.
Read a September 2025 report prepared by the KPMG member firm in Italy