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
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Business Taxation – Introduction

This guide is intended to give a high level introduction to carrying on business in Italy 1. Legal Background 2. Business Structures 3. Shareholders and Members 4. Directors and Management 5. Conducting Business 6. Accounting and Reporting 7. Executive Performance and Compensation 8. Employment Matters 9. Tax 10. Mergers & Acquisitions 11. Financial Crime 12. […]

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.