Rates – Italian Tax

Table of Main Registration Taxes in Italy

This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.

Italian Social Security Rates (INPS Gestione Separata) 2020

The Italian national social security institute has issued an update to the rates, maximum and minimum thresholds, instructions for the sharing of social security burden applicable to the self-employed for 2020 in circular no. 12 of 3 February. “Collaborators” (ie. those with co.co.pro and co.co.co […]

Paypal Payment Page for Online Consultations

You can pay for a consultation by Telephone, Skype, Whatsapp, Telegram, Teams, Google Meets or Zoom by selecting the type of consultation and clicking on the Paypal or Credit/Debit Card button. If you any problems at all, please contact us. Before making payment please […]

Personal income tax (IRPEF) rates up to 31 December 2021

These are the personal income tax rates that apply before 1 January 2022. For applicable rates after that date please click this link FY 2021 Rates of Italian Income Tax (based on annual income) New rates apply from 1 January 2022 – see this post […]

Personal income tax (IRPEF) rates from 1 January 2022

These are the personal income tax rates that apply after 1 January 2022. For applicable rates before that date please click this link FY 2022 Rates of Italian Income Tax (based on annual income) Bracket of Income (annual amounts) Rate Cumulative Tax to Top of Band […]

Table of Interest Rates – Income Tax: The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has,...
Toward a New Italian Tax Regime for the Taxation of Cryptocurrencies: From 1 January 2023, if new rules in the draft Finance Law for 2023 are enacted, gains on the...
“Impatriates” – 70%/90% Tax break to attract “human capital” to Italy: Contents Details of the regimeThe Italian Government has in place a special tax regime...
Italian tax aspects of renting Italian real estate – for landlords: Introduction This guide briefly sets out the main Italian income tax issues arising on the...
Hiring an Employee – the Permanent Establishment risk: A non-Italian business considering employing an individual in Italy needs to consider whether the...
TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity: What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions...
Italy (nearly) enacts new Digital Nomad Work Visa: Subject to Implementing Legislation! A further decree of the relevant Ministries (Interior, Labour,...
Occasional Services: Advance Communication of Occasional Hires The Labour-Fiscal Decree no. 146 2021, linked to the...
Petrol/Gas coupons: Decree Law no. 21/2022 (the "Ukraine" Decree) provides, for FY 2022, for the possibility of giving...
Tax Step Up of Shares/Land and Buildings – Revaluation: Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity...