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

Doubling of HNWI Flat Tax from Euro 100k to 200k

Italian Government Press Release The Press Release reports that the Italian Council of Ministers, in a meeting on 7 August 2024,  approved the text of a Decree-Law  introducing a series of urgent tax and other measures. A Decree-Law is an executive measure of the Council of Ministers but subject to Parliamentary approval within 60 days […]

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Leaving Italy – Tax Considerations

Departure From Italian Shores If you have decided to say arrivederci or adieu to the Bella Vita after a period of residence in Italy, there are a few considerations in terms of tax that you should bear in mind.  Fiscal Code Number You do not need to cancel your fiscal code number and indeed there […]

List of Special Italian Tax Regimes for Individuals

Italy has a number of Special Tax Regimes. By special we mean regimes that offer more favorable rates of tax or more favorable methods of calculating the tax base, compared to the rules applicable to standard income tax  and the relevant scale rates of tax. Below is  a list of the main ones.

Italy enacts new Digital Nomad Work Visa

The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister  was published in the Italian Official Gazette.  Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the Italian Immigration Code and introducing the  Digital Nomad Visa for […]

Italian Statutory Tax Residence Test For Individuals: 2024 changes

The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the  statutory test of tax residence (STTR). The STTR contained in art. 2, para.  2 of the Italian Tax Code (Decree of the President of the Republic of […]

Tax Return 2025 for FY 2024 Landing Page

Please complete the  form below to enable us to gather information to complete your 2025 Italian tax return on your FY 2024 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or in a civil union, each spouse/partner, in general, needs to […]