Resources

Our guides help you navigate through laws and regulations.

Wealth tax in Italy covering IVIE on foreign property and IVAFE on financial assets

Wealth Tax in Italy: IVIE, IVAFE and Foreign Asset Reporting

Italy has no tax on net worth, but residents pay IVIE and IVAFE on assets held abroad and must report them in the RW section. Rates, exemptions, thresholds and the regimes that switch it all off.

Italy flat tax regimes for new residents, pensioners and self-employed professionals

Italy Flat Tax Regimes: Three Options and Other Flat Rates

The three Italian flat tax regimes compared: the €300,000 charge for new residents, the 7% regime for foreign pensioners and the forfettario, plus the flat rates that apply to everyone.

Tax residence in Italy and the four residency tests, including the 183-day rule

Tax Residence in Italy: The Four Tests Beyond the 183-Day Rule

How tax residence in Italy works from 2024: the four alternative tests, why 183 days is not a safe harbour, the treaty tie-breakers and what to prove when you leave.

Italy tax rates and IRPEF income tax brackets for 2026

Income Tax in Italy: 2026 IRPEF Rates, Brackets and Surtaxes

How income tax in Italy works in 2026: IRPEF rates and brackets, the regional and municipal surtaxes, the caps on tax credits for higher earners, and what changes if you are not Italian.