Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
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Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
Browse our verified directory of law firms across Italy's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsComplete reference for expats and foreign nationals: income tax brackets, corporate tax, VAT, and wealth taxes — updated for 2025 after the IRPEF reform.
Italy reduced from 4 to 3 IRPEF brackets effective 2024. The reform consolidated the 23% and 25% bands into a single 23% band.
| Taxable Income | Rate | Tax on Band | Cumulative Max |
|---|---|---|---|
| €0 – €28,000 | 23% | €6,440 | €6,440 |
| €28,001 – €50,000 | 35% | €7,700 | €14,140 |
| Above €50,000 | 43% | — | €14,140 + 43% over €50k |
Regional surtax (addizionale regionale): 1.23%–3.33% depending on region. Municipal surtax (addizionale comunale): up to 0.9%. Effective rate at €50k: ~28%; at €100k: ~38%.
| Tax | Rate | Notes |
|---|---|---|
| IRES (corporate income tax) | 24% | D.Lgs. 344/2003; proposed 20% on reinvested profits (2025 budget discussions) |
| IRAP (regional business tax) | 3.9% (base) | Abolished for natural persons/sole traders from FY 2022 (L. 234/2021) |
| IVA standard | 22% | DPR 633/72 — applies to most goods/services |
| IVA reduced | 10% | Food, hotel, restaurant, renovation works |
| IVA super-reduced | 5% | Social services, some foodstuffs |
| IVA essential goods | 4% | Basic foodstuffs, books, prima casa from developer |
| PFU (imposta sostitutiva — dividends, capital gains, interest) | 26% | DL 138/2011 art. 2; 12.5% on government bonds |
| IMU (municipal property tax) | 0.86%–1.06% of cadastral value | D.Lgs. 23/2011 + L. 160/2019; exempt for prima casa (not luxury) |
| IVAFE (tax on foreign financial assets) | 0.2% of market value | DL 78/2010 art. 19 — applies to Italian tax residents with foreign accounts |
| IVIE (tax on foreign real estate) | 0.76% (1.06% if primary) | DL 78/2010 art. 19 — applies to Italian tax residents owning property abroad |
| Imposta di successione (inheritance tax) | 4%/6%/8% | 4% spouse/children; 6% siblings; 8% others; exemptions: €1M/€100k |
| Forfettario flat tax | 15% (5% first 5yr) | L. 190/2014; max €85k revenue; no IVA; no IRAP; no IRPEF |
An individual is Italian tax resident if, for more than 183 days in a calendar year, they: (1) are registered in the Anagrafe della Popolazione Residente (civil registry); OR (2) have their domicilio in Italy (principal economic/social centre of interests); OR (3) have their residenza in Italy (habitual abode). From 2024, the rule changed to "majority of the tax period" rather than a fixed 183-day test (D.Lgs. 209/2023 art. 1).
| Stage | Body | Timeline | Notes |
|---|---|---|---|
| 1. Autotutela | Agenzia delle Entrate | No fixed deadline | Request internal review of assessment — free, informal |
| 2. Accertamento con adesione | Ufficio competente | 60 days from assessment | Negotiated settlement; reduces penalties by 1/3 |
| 3. Ricorso CGT primo grado | Corte di Giustizia Tributaria (1st degree) | 60 days from assessment | Formerly "Commissione Tributaria Provinciale"; D.Lgs. 156/2015 |
| 4. Appello CGT secondo grado | Corte di Giustizia Tributaria (2nd degree) | 60 days from 1st ruling | Formerly "Commissione Tributaria Regionale" |
| 5. Corte di Cassazione | Supreme Court | 60 days from 2nd ruling | Only on points of law; avvocato cassazionista required |
Sources: TUIR (DPR 917/1986) artt. 1–4 (IRPEF), 72–81 (IRES); DPR 633/72 (IVA); D.Lgs. 344/2003 (IRES reform); L. 234/2021 (IRAP abolition for individuals); D.Lgs. 209/2023 (residency reform, impatriati); DL 78/2010 (IVAFE/IVIE).
