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Campione d’Italia-increase of Local Consumption Tax
Summary
Pursuant to the Ministerial Decree published in Official Gazette No. 30 on February 6, 2024, the local consumption tax rates for Campione d’Italia (“imposta locale sul consumo di Campione d'Italia," ILCCI) are increasing in conjunction with Swiss VAT rate increases for January 1, 2024.
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Content
The standard ILCCI rate increases to 8.1% (previously 7.7%), and the reduced rates increase to 3.8% (previously 3.7%) and 2.6% (previously 2.5%). This refers to services from the hotel sector, foodstuffs, etc.
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