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

Main Residence – Tax Relief on Purchase

Palladio Vicenza

You can save purchase tax (registration tax) on the purchase of Italian real estate if you elect to occupy as your main residence (in Italy) and actually occupy it as such for the five years following purchase. In order to occupy it as your main residence you need to get registered as resident with your […]

Italy Tax Guide

Overview This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice.  Table of Contents Tax residence Impact of tax residence Individuals who are tax-resident in Italy for tax purposes are subject to Italian  income tax on their worldwide  income.  […]

Tax Amnesty

Palladio Vicenza

As part of the recently installed Italian government’s somewhat controversial “amnesty programme” a number of ongoing Italian tax assessment, investigation and litigation proceedings can be settled at a discount. Also worthy of notice is the programme to enable taxpayers to present supplementary returns amending errors or omissions in returns filed up to 31 October 2017. […]

Coming to live in Italy – think tax first!

Are you a retiree, pensioner (or even just young and rich) taking up residence in Italy?  Before doing so you should take a look at your assets and sources of income, and whether you should make any restructuring beforehand.  For example it may be possible simply to step up the base cost of assets by […]

Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%

What does the special tax relief consist of? A 7% flat tax on all income for all pensioners (regardless of nationality) who: have been tax resident outside Italy for at least five (5) years prior to the tax year in which they become Italian tax resident; transfer their tax residence to one of the Regions in […]

Manage your Canone TV Licence Fee

Canone TV

Official Guidance on Meaning of Equipment (in Italian) “As is well known [sic], art. 1 of Decree  of the Crown no. 246/1938 provides that “Anyone holding one or more of the following items of equipment which are suitable or can be adaptable for the reception of “radioaudizioni” (intepreted as TV radio signals) must pay the […]

Authorisation by British Embassy

We have been authorised by the British Embassy to certify documents. A copy of the certification can be seen below. You can upload documents to be certified by filling out the client registration form  – on page three you can upload your documents in pdf format.  We will then come back to you with a […]

Degrees of Kinship and Affinity Under Italian Law

The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives.  This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession. The table in the pdf document below below the degrees of […]