TARI – Italian Refuse Disposal Tax

TARI: Italy’s Waste Collection Tax  TARI is Italy’s waste management tax (Tassa sui Rifiuti). It applies to anyone who owns or uses a property in Italy, whether resident or non‑resident. Unlike IMU, which is a property‑ownership tax, TARI is a service fee for rubbish collection and disposal. Below is a simple overview of how TARI […]

IMU – Local Real Estate Ownership Tax

IMU – Tax on Ownership of Italian Real Estate IMU is Italy’s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local […]

Rates of IMU

IMU is Italy’s municipal property tax on Italian located real estate.  IMU  is managed and collected by local municipalities (comuni). For more information read here. How IMU Is Calculated The calculation starts with property’s cadastral income (rendita catastale), a government-assigned value based on size, location, and type. The rendita castale is then revalued by a […]

The Annual Italian Tax Return

Who Can File a Modello 730 and Who Must File a Modello Redditi PF The Italian tax system offers two main annual  personal income tax return forms: Modello 730 and Modello Redditi Persone Fisiche (PF). Which one a taxpayer must use depends on their residency, type of income, and whether they have an Italian withholding […]

Italian Tax Rates – Overview

Table of Corporate Income Tax and IRAP Rates

Historical Italian Corporate Income Tax (IRES) and Regional Tax (IRAP) Rates Period IRES Rate (Standard) IRAP Rate (Standard) Notes Pre-2004 IRPEG (predecessor): 36-37% N/A IRPEG replaced by IRES in 2004 2004–2007 33% N/A (introduced later) Initial IRES rate 2008–2016 27.5% 4.25% (1998–2007)3.9% (from 2008/2009) IRAP standard rate reduced in 2008; higher for banks (e.g., 4.65-5.5%) […]

Table of VAT Rates

In Italy, Value Added Tax (IVA – Imposta sul Valore Aggiunto) applies to most goods and services. The standard rate is 22%, with reduced rates for specific categories to support essential goods, sectors like tourism, and social services. Current Italian VAT Rates (IVA) – as of December 2025 Rate Description / Main Applications Common Examples […]

Taxing.It Card Payment Page

Pay Taxing.It Fees Secure Payment for Taxing.It Services Click below to pay your fees via Apple Pay, Card, or Bank Transfer. You’ll enter the exact amount and our payment reference on the next secure page. Pay Now Powered by Wise – Fast, secure, and low fees.

Italian Inheritance and Gift Tax

Italian Inheritance & Gift Tax: Key Rules (2025 Update) Tax Rates by Beneficiary Relationship Spouse and direct descendants (children, grandchildren): 4% with a €1 million exemption per beneficiary. Siblings: 6% with a €100,000 exemption. Other relatives up to the fourth degree: 6% with no exemption. Unrelated individuals: 8% with no exemption. See this article for […]

Do I Need a Will?

Wills in Italy Starting Point The first step toward answering this question is getting: your details – including your nationality, current place of residence, and expected place of residence when you pass; as accurate a listing as possible of all of your assets, the place in which they are located, the current value, the purchase […]