Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Abolition of reduced 21% rate on short term lettings | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

1 March Tax Deadline = Covid 19

The 16th March is a normal deadline for payment of taxes (mainly last month’s withholding tax and social security for employers and those on monthly VAT reporting). Some press releases have anticipated a deferral of the deadline by means of a Law Decree, which has not yet been issued. We are hearing on the grapevine […]

Payment For Certification of Documents and UK Apostille

To pay via Paypal for our certification service and organising the affixing of an apostille under the Hague Convention by the Foreign and Commonwealth Office (FCO) of the United Kingdom, please click on the Buy Now Paypal button below

Tax on Disposal of Real Estate

General Rule In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917/1986).  The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as […]

Table of Main Registration Taxes in Italy

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.  

Tax Relief for the Purchase of Furniture and Household Appliances

What is the Tax Relief? Italy’s recent Finance Law for 2020 extended the tax credit equal to 50% of a maximum of €10,000 of expenditure for furniture and household appliances in connection with buildings subject to renovation.  The relief applies to expenditure during the course of 2020 for renovation that commences on or after 1 […]

Short Term Rentals – Italian Government proposes new restrictions

Italy’s centre left administration proposes to introduces limitations for those who rent rooms, holiday homes or apartments for short periods An amendment to the “Milleproroghe Decree” (one thousand extensions), presented by the “Democratic Party” to the Italian Chamber of Deputies, proposes a squeeze for those who rent tourist houses, or rooms  on sites such as […]

White List Countries

The Italian government originally published a list in 1996  – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private.  A reduced rate of tax was available to income deriving from White List countries, i.e. those countries with which Italy […]

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You can pay for a consultation by Telephone, Skype, Whatsapp, Telegram, Teams, Google Meets  or Zoom by selecting the type of consultation and clicking on the Paypal or Credit/Debit Card button. If you any problems at all, please contact us.   Before making payment please go to our  our client sign-up page where you can fill […]