- Brackets updated
- Special regimes updated
`verified` 2026-05-03 → 2026-10-09; refreshed `sources` retrieved dates
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). Crypto-assets 33% from FY 2026 (26% for euro stablecoins). Real estate held <5 years taxed at progressive rates.
- Social security (employee)
- 9.2%
- Social security (employer)
- 31.7%
- Social security cap (annual)
- EUR 122,295
- 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 | 33.0% |
| EUR 50,000 | and above | 43.0% |
Special regimes (3)
| 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 |
| Southern Italy 7% flat tax (retirees) 7% substitute tax on foreign-source pensions and certain other foreign income fo... | 7.0% | 10yr | 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 (50% exemption on qualifying employment income) and lump-sum regime (EUR 300,000 substitute tax on foreign income for new 2026 arrivals; grandfathered amounts for earlier opt-ins)
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- October 31
Sources
- Agenzia delle Entrate IRPEF rates (accessed Oct 9, 2026) National IRPEF brackets; 2026 Budget Law cut middle bracket to 33%
- Agenzia delle Entrate Redditi PF filing (accessed Oct 9, 2026) Annual return deadline 31 October (2 November 2026 when weekend)
- Agenzia delle Entrate double tax treaties (accessed Oct 9, 2026) About 100 income-tax treaties in force
- PwC Italy Tax Summary (accessed Oct 9, 2026) CIT, VAT, WHT, capital gains, lump-sum and impatriate regimes
- PwC Italy individual other taxes (accessed Oct 9, 2026) Gestione Separata INPS cap EUR 122,295 for 2026; crypto CGT 33%
- INPS Circolare 6/2026 (accessed Oct 9, 2026) 2026 massimale annuo contributivo EUR 122,295 for post-1995 employees