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

Technical Resources

Personal Tax

Guides

General Italian Tax Guide
Tax Aspects of Buying Renting and Selling Real Estate
Italian tax residence
Wealth Tax
Doing Business in Italy - Guide
Top Ten Tax Mistakes

Tax Breaks

The Regime Forfetario – Flat Rate Tax Regime for Freelance Businesses
Impatriates Relief 2024
7% Flat Tax for Pensioners in South of Italy
Euro 200k/300k Annual Flat Tax for HNWI's
University Professors and Research Workers Moving to Italy

Tax Rates

Income Tax Rates 2024
Social Security Rates FY 2025
Wealth Tax
List of deductible expenses
Table of Interest Rates
Registration Tax Rates

Tax Compliance

Ravvedimento/ Late Payment/Voluntary Disclosure
Tax Penalties
Payments on Account - the double whammy
The Cassetto Fiscale
Withholdling Taxes
The Italian Fiscal Code Number

Double Tax Treaties

Italy's Double Tax Treaties
Official list of Italian Tax Treaties
UK/Italy Treaty (income taxes)
UK/Italy Treaty (inheritance tax)
OECD Model Treaty and Commentaries
Social Security Agreements and Conventions

Quick Links to Legislation

Italian Tax Code (pdf-in Italian)
Italian Income Tax Code
Italian Income Tax Management Code
VAT Code
Registration Tax Code
Inheritance Tax Code

Tax Filings

Modello 730
PF Unico Return
CU 2025
Real Estate
Anti Tax Avoidance
Working in Italy
Living in Italy
Investing in Italy
Business Taxation
Retiring to Italy
Glossaries and Search Terms
Qualified Participation
Significant
Shareholding
Italian Tax Agency Glossary of Tax Terms