Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | 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

Tax Updates

Italian 2026 Draft Finance Law A draft of the Italian 2026 Budget law has been published and a summary of the main terms published on the Italian Senate web page: https://www.senato.it/service/PDF/PDFServer/BGT/1477486.pdf The main tax measures as described on the Ministry web site,  are summarised below. The Draft Bill is now proceeding with the Parliamentary debate […]