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 reliefs for Building Renovation Works – 2024

What are they?   It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which tax relief is applicable to your specific situation, depending on […]

Translation of Post 2024 Impatriates Relief – Base Legislation

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief in its post 2023 version.   The text is given simply as a courtesy and should not be relied upon for any decision on whether the Relief applies in any particular circumstances since it must be read together with Tax […]

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 […]