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
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Italy Tax Guide

Overview This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice.  It focusses on the taxation of individuals and does not deal in any detail with the taxation of income from business activities (see here for more information). Table […]