Tax Breaks for Investment in Innovative Start-Ups
FY 2025 – The End of the Road? Italian tax incentives for investment in innovative start ups and SME’s mainly expired at the end of 2025. These incentives outlined below were temporary state-aid schemes approved by the EU and therefore expressed to have an expiry date. The 30% incentive expired on 31 December 2025 and […]
Aliquote IRPEF (Imposta sul Reddito delle Persone Fisiche)
These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ….
Tax Updates
Italian 2026 Finance Law Overview Budget Law 2026 — Approved and OfficialSummary of the fiscal measures contained in the 2026 Italian Budget Law The Italian Parliament has definitively approved the 2026 Budget Law. After the Chamber of Deputies’ vote on 30 December, the President of the Republic promulgated the law the same day. It was […]
UK Inheritance Tax Changes
New UK Domicile Rules The UK government has made some significant, and complex, reforms to the taxation of non UK domiciled individuals. The changes impact UK Inheritance Tax liabilities for people living outside the UK . Under previous rules if you had a UK domicile (and had not lost it) there was a liability to […]
Tax For Digital Nomads
Compliance with Tax and Social Regulations Moving to Italy as a digital nomad comports the payment of income taxes, social security contributions according to the rules applicable to your specific situation. It is clear, from the tenor of the digital nomad visa/permesso legislation that Italy intends digital nomads to comply with their obligations in terms of tax […]
Italian Source Income – Definition
The Importance of Identifying Italian Source Income The Italian tax Code contains a specific definition of Italian source income – or rather a list of types of income that are deemed under the Italian Tax Code to have an Italian source. If you are tax resident in Italy for any tax year (under the test […]
Contributi Previdenziali Italiani
Introduction Working from Italian soil means, according to the default rules, that you are liable to make payment of Italian social security contributions, the bulk of which are, in general, contributions into the Italian state pension scheme. Different schemes apply to employees compared to the self employed. The rates, thresholds, minimum contributions, if any will […]
Codici Nazionali di Identificazione (CIR e CIN) per Affitti Brevi
What is the CIR? The CIR i(codice Identificativo Regionale) is a mandatory regional identification code, a unique alphanumeric code assigned by each Region for any property being offered as a short‑term tourist rental in Italy. It applies to both private hosts and professional operators, and most regions require it before advertising or accepting guests. The […]
Coming to Live in Italy – the Top Tax Mistakes
Tax in Italy Your liability to tax in Italy depends primarily (but not, by any means, only) on your tax residence status. If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular tax (calendar year) […]
Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)
2024 Rules Article 6 of Decree Law 113/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and 2 of the DL, which are wholly or partially within the 20 km zone from the Swiss border. Such individuals may opt for the application, on income from employment received in Switzerland, […]