Italy vs Singapore
Corporate Tax Comparison
Time of Update: Italy: 4/05/2026 / Singapore: 4/04/2026
Compare Italy and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Italy vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Italy
Singapore
General CIT Rate:
24
General CIT Rate:
17
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
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:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Italy
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Italy
Singapore
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:
N/A
Effective Tax Rate (ETR)
Italy
Singapore
Composite Effective Average Tax Rate:
21.18%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
-22.74%
Composite Effective Marginal Tax Rate:
13.15%
