Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

Coming to live and Italy – the top tax mistakes

Vicenza

Tax in Italy Your liability to tax in Italy depends primarily (but not, by any means, only)  on your tax residence status.  If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular tax (calendar year) […]

Italian Tax Residence – Interaction between Tax Rules and Registration with your Local Authority (Comune)

What Is the Anagrafe? The Anagrafe is Italy’s civil registry of the individuals  who have established  their residence (centre of vital interests and habitual abode(Anagrafe della popolazione residente), withing the jurisdiction of an Italian Comune (local municipality). It records: All residents (Italian citizens and foreign nationals) Their official address Family composition Vital statistics (birth, marriage, […]