Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | 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

Tax by Tax

Income Tax for IndividualsBusiness TaxesCapital GainsComplianceInheritance TaxSocial SecurityTreatiesVATWealth TaxWithholding TaxIndirect Taxes

Sector by Sector

Doing Business in ItalyInvesting in ItalyLiving in ItalyRetiring to ItalyTaxation of InvestmentsWorking in Italy

Rates

Personal Income Tax RatesSocial Security RatesCorporate Income Tax and IRAP RatesVAT RatesIMU RatesWithholding Tax RatesDouble Taxation Treaty Withholding Tax RatesInterest RatesHistorical Rates of Italian Income TaxTax Penalties and the Ravvedimento Operoso – post 1 September 2024Tax Penalties and the Ravvedimento Operoso – pre 1 September 2024Registration Taxes

Tax Guides

General Italian Tax GuideItalian Real Estate Purchase GuideItalian Tax For Digital NomadsComing to Live in Italy – the Top Tax MistakesItalian Tax Aspects of Renting Italian Real Estate – for LandlordsItalian Statutory Tax Residence Test For IndividualsThe Anagrafe, Italian Tax Residence and Double Tax TreatiesItalian Residence – What is the AnagrafeList of Special Italian Tax Regimes for Individuals

Tools

Late-Payment Penalty CalculatorRW Foreign Asset Reporting CodesInheritance Tax CalculatorThe X Per Mille OptionsWhat time is it?VAT Invoice Codes

Special Tax Regimes

Impatriates Regime 2024The Regime Forfettario – Flat Rate Tax Regime for Freelance BusinessesFlat Tax for pensioners coming to live in the South of Italy – 10 years at 7%Italian tax regime to encourage high net worth individuals to move to ItalySpecial Tax Regime for University Professors and Researchers moving to ItalyThe Old Impatriates Regime - pre 2024 RulesFrontier workers residing in the border municipalities

Real Estate Resources

IMU – Local Real Estate Ownership TaxTARI – Italian Refuse Disposal TaxItalian Real Estate Purchase GuideItalian Tax Aspects of Renting Italian Real Estate – for LandlordsAgevolazione “Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)Tax on Disposals of Real Estate by IndividualsTable of Main Registration Taxes in ItalyTaxes on Second Homes in ItalyForeign Asset Reporting, Section RW, IVIE & IVAFE – Wealth Tax on Foreign PropertyLand Registry Categories – Residential PropertyThe Visura CatastaleTax reliefs for Building Renovation Works – 2024Purchasing Italian Real Estate – Individuals vs. Corporate StructureNational Identification Codes (CIR and CIN) for Short-Term RentalsIVIE Tax Base Post BrexitRent to Buy: what it is and how it works

Legislation

New Consolidation of the Italian Tax CodeNuovo Testo Unico delle Imposte Dirette – Tabella Di ProvenienzaNuovo Testo Unico delle Imposte sui Redditi – Tabella di Destinazioni

Self Employment

The Regime Forfettario – Flat Rate Tax Regime for Freelance BusinessesImpatriates Regime 2024Electronic InvoicingVAT Invoice CodesTable of VAT RatesTax For Digital NomadsLiving in Italy – Working Through a Foreign CompanyWithholding tax on self-employment 30% for non residents“Impatriates” Tax Relief on earned/self employment incomeThe Italian Fiscal Code NumberTiming Your First Year of Tax Residence