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
More info: Taxing.it Updates

Special Tax Regimes

Impatriates Regime 2024The Regime Forfettario – Flat Rate Tax Regime for Freelance BusinessesFlat Tax for pensioners coming to live in the South of Italy – 10 years at 7%Italian tax regime to encourage high net worth individuals to move to ItalySpecial Tax Regime for University Professors and Researchers moving to ItalyThe Old Impatriates Regime - pre 2024 RulesFrontier workers residing in the border municipalities