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Italy Eliminates Revenue Threshold for DST, Introduces Reduce Corporate Tax Rate if Reinvesting, and Other Budget Measures

|Approved Changes|Italy
Italy

Italy has published Law No. 207 of 30 December 2024 on the State Budget for 2025 and the multi-year budget for 2025-2027. One of the key measures of the Budget is the elimination of the Italian revenue threshold for the 3% digital services tax (DST). Under the prior rules, The DST applied to both resident and non-resident service providers meeting the following conditions at the company or gro…

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