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
More info: Taxing.it Updates

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian ID card, can easily access and use the services provided […]

The Cassetto Fiscale – Fisco Online

Cassetto Fiscale

What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of  a taxpayer’s tax information, such as personal data on the Tax agency database information data of tax declarations information on tax refunds tax payments made through the F24 and F23 forms information regarding registered […]

Do I need to file an Italian Tax Return?

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To File or Not to File The answer is most probably yes as the reader will desume from reading the instructions from the Italian tax return. Exemptions and Obligations are contained on page 3 onward of the Instructions for Compilation of the Annual Italian Tax Return  (2025 return for reporting FY 2024 income and assets). […]

Second payment on account

By 30 November of each year, Italian taxpayers must make payment of the second payment on account (acconto) of their tax liability for the current year. The first payment is due earlier in the year at the same time as the tax due on income reported in the annual tax return for income received during […]

Standard Tax Deductions and Credits

Tax Credits For Other Dependent Family Members and Disabled Persons Tax credits are also available for other dependent family members who are not a spouse or dependent child. These include parents, grandparents, siblings, in‑laws and other relatives listed in the Italian Civil Code, provided they live with the taxpayer or receive continuous financial support. A […]

Our Italian Tax Return and Payment Support Service

Modello Redditi PF The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the modello 730) or who having filed a 730, need to report foreign income and assets that cannot be returned with the 730 form. […]