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

Technical Resources

Italy Tax Guides

Sector By Sector

Rates

Impatriates Regime 2024

Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%

The Old Impatriates Regime – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules

The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Translation of Post 2024 Impatriates Relief – Base Legislation

Italian tax regime to encourage high net worth individuals to move to Italy

Special Tax Regime for University Professors and Researchers moving to Italy

List of Special Italian Tax Regimes for Individuals

Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)

Moving From the UK to Italy

Timing Your First Year of Tax Residence

Agevolazione “Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)

Foreign Asset Reporting, Section RW, IVIE & IVAFE – Wealth Tax on Foreign Property

IMU – Local Real Estate Ownership Tax

Italian Real Estate Purchase Guide

Italian Tax Aspects of Renting Italian Real Estate – for Landlords

IVIE Tax Base Post Brexit

Land Registry Categories – Residential Property

National Identification Codes (CIR and CIN) for Short-Term Rentals

Purchasing Italian Real Estate – Individuals vs. Corporate Structure

Rent to Buy: what it is and how it works

Table of Main Registration Taxes in Italy

TARI – Italian Refuse Disposal Tax

Tax on Disposals of Real Estate by Individuals

Tax reliefs for Building Renovation Works – 2024

Taxes on Second Homes in Italy

The Visura Catastale

Delinquent Filings (Late or Missing Italian Tax Returns)

Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)

Hiring an Employee – the Permanent Establishment risk

Impatriates Regime 2024

Italian Social Security Contributions

Italian Source Income – Definition

Italian Statutory Tax Residence Test For Individuals

Italy enacts new Digital Nomad Work Visa

Living in Italy – Working Through a Foreign Company

Occasional Services

Setting up in Italy as Self Employed – Resources

Social Security Treaties

Special Tax Regime for University Professors and Researchers moving to Italy

Tax For Digital Nomads

TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity

The Italian Fiscal Code Number

The Old Impatriates Regime – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules

The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Degrees of Kinship and Affinity Under Italian Law

Do I Need a Will?

Inheritance And Succession – Posts

Inheritance Tax Calculator

Italian Forced Heirship Rules

Italian Inheritance and Gift Tax

The Visura Catastale

Treaties between Italy and the U.S.

UK Inheritance Tax Changes

UK Italy Inheritance Tax Treaty

Wills and Succession Planning

Tax Compliance

The Cassetto Fiscale – Fisco Online

The SPID – Italian digital identity

The Interpello – Advance Tax Ruling

Do I need to file an Italian Tax Return?

Supporting Documents For Your Italian Tax Return

Electronic Invoicing

Italian Social Security Contributions

Second Payment on Account

Payments on Account

Standard Tax Deductions and Credits

List of Personal Deductible Expenses and Tax Credits in the Italian Tax Return

The Italian Fiscal Code Number

Deadlines for Valid Issue of a Tax Assessment

Delinquent Filings (Late or Missing Italian Tax Returns)

Our Italian Tax Return and Payment Support Service

The CU – what is it?

Deadlines for Individual Annual Italian Tax Returns – 2026

Annual Income Tax Returns and Deadlines – Italy

Treaties

UK Italy Double Tax Treaty – Income Taxes

UK Italy Inheritance Tax Treaty

List of Italy’s Double Tax Treaties (DTA’s – Income Tax)

Treaties between Italy and the U.S.

Social Security Treaties

Withholding Tax Rates Under Italy’s Double Taxation Agreements (DTAs)

Moving From the UK to Italy

The Anagrafe, Italian Tax Residence and Double Tax Treaties

Request an Italian Fiscal Code Number

Special Tax Regime for University Professors and Researchers moving to Italy

Moving From the UK to Italy

Italian Inheritance and Gift Tax

Do I Need a Will?

IMU – Local Real Estate Ownership Tax

Manage your Canone TV Licence Fee

The Italian Fiscal Code Number

Do I need to file an Italian Tax Return?

Italian Statutory Tax Residence Test For Individuals

Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%

Personal Tax

The Interpello – Advance Tax Ruling

Translation of Post 2024 Impatriates Relief – Base Legislation

Italian Source Income – Definition

Rates of Italian Withholding Taxes

UK Italy Double Tax Treaty – Income Taxes

Second Payment on Account

Payments on Account

Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)

The Italian Fiscal Code Number

List of Italy’s Double Tax Treaties (DTA’s – Income Tax)

Deadlines for Valid Issue of a Tax Assessment

Working in Italy as an Employee of a Foreign Company

Black List Countries

List of Municipalities in Seismic Areas

Italian Residence – What is the Anagrafe

Living in Italy – Working Through a Foreign Company

Request an Italian Fiscal Code Number

Italian Personal Income Tax Rates

Business Tax

Italian Source Income – Definition

Italian Tax Aspects of Renting Italian Real Estate – for Landlords

Tax Breaks for Investment in Innovative Start-Ups

Tax on Disposals of Real Estate by Individuals

Tax on Disposals of Shareholdings by Individuals

Tax Step Up of Shares/Land and Buildings – Revaluation

Withholding Tax Rates Under Italy’s Double Taxation Agreements (DTAs)

Black List Countries

White List Countries

Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%

List of Municipalities in Seismic Areas

Protected: Italian Tax Agency Guidance on the Taxation of Foreign Pension Funds

Pensions – Posts

Italian Tax on Foreign Pensions

RW Foreign Asset Reporting Codes

Italian Social Security Contributions

Foreign Asset Reporting, Section RW, IVIE & IVAFE – Wealth Tax on Foreign Property

Moving From the UK to Italy

Tax Guides

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