Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | 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
More info: Taxing.it Updates

Social Security Treaties

Italy has bilateral social security conventions with the following non-EU foreign countries:

*The countries of the former Yugoslavia are:

  • Republic of Bosnia and Herzegovina
  • Republic of Kosovo
  • Republic of Macedonia
  • Republic of Montenegro
  • Republic of Serbia and Vojvodina 

A Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland was signed on 30 June 2023.  Up to the date of withdrawal from the EU the UK was party to arrangements under EU regulations and directives. 

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