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

Self Employment

The Regime Forfettario – Flat Rate Tax Regime for Freelance BusinessesImpatriates Regime 2024Electronic InvoicingVAT Invoice CodesTable of VAT RatesTax For Digital NomadsLiving in Italy – Working Through a Foreign CompanyWithholding tax on self-employment 30% for non residents“Impatriates” Tax Relief on earned/self employment incomeThe Italian Fiscal Code NumberTiming Your First Year of Tax Residence