Legge di Bilancio 2026 italiana – Principali Misure Fiscali: Aliquota ridotta per i redditi medi | Adeguamenti al regime “flat-tax”/residente per scelta per HNWI (High Net Worth Individuals) | Incentivi / regimi “flat-tax” per redditi da lavoro | Continuità degli incentivi per investimenti e beni strumentali (imprese) | Misure di riscossione e “sgravi fiscali”: ammortamento riscossione debiti, blocco per imposte sui trasferimenti immobiliari | Trattamento fiscale di dividendi, capital gain e redditi finanziari | Settori/Tasse Speciali: intermediari finanziari, “windfall tax”, prelievo bancario
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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 […]

Business Tax

9.1 Corporate Taxation Italian companies are subject to two main taxes: Taxable income is calculated according to Italian GAAP, with adjustments for non-deductible expenses and exemptions. Losses may be carried forward indefinitely, subject to limits. 9.2 VAT and Indirect Taxes Italy applies a standard VAT rate of 22%, with reduced rates (10%, 5%, 4%) for […]

Withholding Tax Rates Under Italy’s Double Taxation Agreements (DTAs)

Tax to be Withheld on Payments to Non Residents Italy has an extensive series of rules requiring Italian tax resident businesses and professionals to make withholding of tax on certain payments of various types of income,  both where the recipient is tax resident in Italy and non tax resident. Italy has an extensive network of […]

Italian Source Income – Definition

Italy map

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 […]

Aspetti fiscali italiani della locazione di immobili italiani – per i locatori

2026 Legislative Changes A “Three Unit” Entrepreneurial Trigger (Presunzione d’Impresa) The 2026 Italian finance Law (Law 199/2025) has made some significant amendments to the tax position for landlords renting Italian property.  Under the old rules you could rent up to four “units” before being “presumed” to be conducting a business. The threshold has been lowered […]

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 and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of March 1, 2022.   Article 29 of the Decree confirms the […]

Tasse sulla cessione di immobili

General Rule In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917/1986).  The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as […]

Tax on Capital Gains for Individuals – Disposals of Shareholdings

Background – Taxation of Gains and Losses The disposal of shareholdings (e.g., shares or equity interests in companies) in Italy may trigger a charge to Italian tax on any capital gain under the Italian Tax Code (DPR 917/1986). The tax treatment differs significantly based on the percentage interest in the company and Italian tax residency […]