Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

Land Registry Categories – Residential Property

The Land Registry Category is an important variable in determining the tax payable in respect of real estate.  All registered property in Italy is assigned a category. You can see the assigned category for a particular category by getting hold of land registry extract or visura catastale. Italy has a number of reliefs and exemption […]