Top income tax
43.0%
effective 47.2%
Corporate tax
24.0%
IVA
22.0%
standard rate
Tax residency
183 days
100 tax treaties
Italy tax profile
Data year: 2026
- Tax system
- Worldwide Regional surcharge (0.7-3.33%) and municipal surcharge (0-0.9%) apply on top of IRPEF
- Top PIT rate
- 43.0% (eff. 47.2%)
- Corporate tax rate
- 24.0%
- IVA
- 22.0%
- Capital gains tax
- 26.0% Financial assets 26% (12.5% for government bonds). Real estate held <5 years taxed at progressive rates.
- Social security (employee)
- 9.2%
- Social security (employer)
- 31.7%
- Social security cap (annual)
- EUR 120,607
- Dividend withholding
- 26.0%
- Interest withholding
- 26.0%
- Royalty withholding
- 30.0%
- Inheritance tax
- 8.0%
- Treaty count
- 100
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 28,000 | 23.0% |
| EUR 28,000 | EUR 50,000 | 35.0% |
| EUR 50,000 | and above | 43.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Impatriate Regime Tax incentive for individuals transferring tax residence to Italy. 50% of employ... | -- | 5yr | Active |
| Lump-Sum Tax Regime (HNWIs) Flat annual tax on foreign-source income for high-net-worth individuals transfer... | EUR 300,000 | 15yr | Active |
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if registered in civil registry, domiciled, or habitually resident in Italy for majority of tax year
- Exit tax
- Yes Exit tax on unrealised capital gains when transferring residence to non-EU/EEA countries
- CFC rules
- Yes CFC rules apply when effective tax rate is less than 50% of Italian rate
- Non-dom regime
- Impatriate regime (70% exemption on qualifying income) and lump-sum regime (EUR 200k flat tax for HNWIs)
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- November 30
Sources
- Agenzia delle Entrate (accessed Mar 23, 2026) Official IRPEF rates and brackets
- PwC Italy HNWI lump-sum 2026 (accessed May 3, 2026)
- PwC Italy Tax Summary (accessed Mar 23, 2026) IRPEF rates, IRES, IRAP, IVA, withholding, social security