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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The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.  The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettario) have seen a number of changes over the years and […]

Italian tax regime to encourage high net worth individuals to move to Italy

Background Italy’s 2017 Finance Law introduced a tax regime designed to compete with other special tax regimes around Europe that provide a special tax regime to attract people to come and live in the country offering the regime. The Italian regime is targeted at attracting high net worth individuals to Italy.  It required, a the […]