Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Abolition of reduced 21% rate on short term lettings | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

Italian Forced Heirship Rules

Italian Forced Heirship Rules (Successione Legittima) Italian forced heirship, governed by the Civil Code (Articles 536–564), restricts the freedom for an individual to decide where their assets should go on death.  The rules work by reserving a portion (quota legittima) for “forced heirs” (the “legittimari” – spouse, children, or ascendants if there are no children). […]

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Reckoner – 7% Regime v Normal Regime

Reckoner for calculating difference between 7% flat tax regime and normal regime where tax is also due outside Italy Tax on 7% Regime Taxable Income Foreign Tax % Tax due on 7% Regime 7% Total Tax Effective Rate of Tax Tax on Normal Regime Italian Tax % Less Credit For Foreign Tax Italian Tax Due […]

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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 […]