🇮🇹 Italy
IT / ITA #71
Nomad Score
63.0
Cities
74
Region
European Union,
Mediterranean,
G7,
G20,
Silk Road,
Alpine Countries,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Nomad Retreats,
Adriatic,
Europe,
Europe,
Southern Europe
Currency
EUR
🇮🇹 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
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.
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%
SS Cap (Annual)
EUR 120,607
Dividend Withholding
26.0%
Interest Withholding
26.0%
Royalty Withholding
30.0%
Inheritance Tax
8.0%
Treaty Count
100
Digital Services Tax
Crypto Rules
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Impatriate Regime
Tax incentive for individuals transferring tax residence to Italy. 50% of employ... |
Percentage exemption | -- | 5yr | Active |
|
Lump-Sum Tax Regime (HNWIs)
Flat annual tax on foreign-source income for high-net-worth individuals transfer... |
Lump sum | EUR 300,000 | 15yr | Active |
🏠 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
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
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
🔗 RELATED
🧭 CONTINUE EXPLORING ITALY