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

Social Security Treaties

Italy has bilateral social security conventions with the following non-EU foreign countries: Argentina Australia Brazil Canada and Quebec Israel Channel Islands and Isle of Man

Italian Social Security Contributions

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

The Double Whammy

What is the “Double Whammy” in Italian tax? The “double whammy” is what hits certain individuals who have recently moved to Italy and new businesses

Treaties between Italy and the U.S.

Italy has agreements with the U.S. for the avoidance of double taxation – covering mainly income taxes, social security and gift, estate and inheritance taxes.