Europe EU
Patent and IP heavy founders, Italy
Italy's Patent Box gives a 110% super deduction on qualifying R&D expenditure tied to IP — effective rate approximately 13.91% on resulting profits (the lowest IP regime in Europe after the Cyprus and Belgium IID). R&D tax credit at 10% to 45% stacks on top. Strong fit for SaaS, biotech, fashion IP, and luxury brand structures.
Start setup {placement} 4 min · no card required
Corp tax
24%
Fastest setup
5 weeks
Tax treaties
95
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: EUR 1
- Administrative language: Italian
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 24%
- Effective rate ~27.9%
- Tax treaties 95
- VAT rate 22%
- Withholding on dividends 26%
Key treaty partners
FranceGermanySpainUSASwitzerlandNetherlands
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
You want a lean, fast incorporation
Italian S.r.l. requires a notarial deed (atto costitutivo) plus Camera di Commercio registration. End to end 5 weeks vs around 24 hours in the UK or Estonia. The IRAP regional surcharge adds 3.9% on top of IRES, so effective rate is ~27.9% — one of the highest in the EU.