This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.
Italian 2027 Finance Draft Law (subject to Parliamentary debate and approval) – Key Tax Measures:
Increase of middle tax band upper threshhold |
Flat-tax Regime Forfettario threshold adjustments |
Flat tax regime for employment income extended |
New Exit Tax for individuals |
"Bonus Casa" - real estate restructing relief extended to 2027 |
Vehicle Tax Exemptions |
Flat tax (Cedolare Secca) extended to commercial lettings |
Fixed Rents for Under 36's |
Introduction of Sugar and Plastic Taxes postponed to 1 July 2027 |
Tax Credits For Cloud Software |
Special bank and energy sector levies