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

Real Estate Resources

IMU – Local Real Estate Ownership TaxTARI – Italian Refuse Disposal TaxItalian Real Estate Purchase GuideItalian Tax Aspects of Renting Italian Real Estate – for LandlordsAgevolazione “Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)Tax on Disposals of Real Estate by IndividualsTable of Main Registration Taxes in ItalyTaxes on Second Homes in ItalyForeign Asset Reporting, Section RW, IVIE & IVAFE – Wealth Tax on Foreign PropertyLand Registry Categories – Residential PropertyThe Visura CatastaleTax reliefs for Building Renovation Works – 2024Purchasing Italian Real Estate – Individuals vs. Corporate StructureNational Identification Codes (CIR and CIN) for Short-Term RentalsIVIE Tax Base Post BrexitRent to Buy: what it is and how it works