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

The Italian Fiscal Code Number

The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities