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

Tax for freelance teachers

Starting a new job as a freelance teacher?  The school might recommend that you get registered for VAT under the flat-tax regime (regime forfettario).  Nothing wrong with that – simplified accounting formalities, no need to add VAT onto invoices etc.

But have a word with us before you do.  You might be exempt tax under a double tax treaty or entitled to a 50% exemption under the regime for new arrivals in Italy. Both of these are for a limited number of years.  Also,  if for example you are working part time, you might be under the threshold for paying tax and social security. The regime forfettario is not always the best fit.

Should you require any assistance with your personal or business tax, please reach out to our experts

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