IRPEF Italian income tax

A striking figure: almost 2,500 high-net-worth individuals have already chosen Italy, generating an estimated €5.3 billion in tax revenue and wider economic impact. And the trajectory suggests far more, with projections reaching €38.4 billion by 2040. At the heart of this trend is a tax regime that, since 2016, has turned the country into a magnet for High Net Worth Individuals (HNWIs). But who are they, where do they come from, and above all, where are they investing in property?

Failure to submit Form 730 can lead to different consequences depending on your tax situation. If submitted within 90 days of the deadline, the return is late and carries a reduced penalty; if submitted after this deadline, it is omitted, with higher fines. Those in debt risk penalties of up to 240% of the unpaid tax and, in the most serious cases, even criminal prosecution. Those in debt, however, lose their refund. This can be remedied by submitting a late return or, after 90 days, the Personal Income Tax Form.

We’re heading into the busiest part of tax return season in Italy.

The 2026 tax return season, covering 2025 income, will begin on April 30, with the pre-filled 730 form available on the Revenue Agency's website. The 730 form must be submitted by September 30, while the personal income tax form must be submitted by November 2. Among the first deadlines to remember is March 16, the deadline for submitting the Single Certifications. The tax calendar also includes IRPEF payments and the option to submit the supplementary 730 form by October 26.

If you're a foreigner living in Italy—or planning to make the move—it's essential to understand how personal income tax (IRPEF) works.

The Meloni government is working on the 2023 tax reform in Italy, the draft of which should be ready between the end of February and the beginning of March.

The Budget Law 2022 implemented a long-awaited tax reform in Italy. The 2022 IRPEF rates and brackets have been revised and the calculation methods have changed. Important changes have also been introduced with regard to the deductions per income category.

An eco-sustainable or “green” house is a property that has low energy consumption and low management and maintenance costs.

How are taxes calculated on rental income in Italy? Let's see what it says in the Italian Budget Law 2019 and the draft law on fiscal simplification, a new amendment to the growth decree. Starting from 2020, the taxation of income from long-term property rental in Italy will change.

The guide to tax deductions for restructuring work on Italian properties, updated in May 2019, has been published on the website of the Italian Revenue Agency. Building work for the refurbishment of Italian building carried out on individual units or on the common areas in condominium buildings can

As of Thursday 2nd May 2019, it has been possible to send off your income tax returns in Italy.

Energy efficiency measures on your house in Italy, such as installing solar panels and radiator valves, can benefit from Italian tax breaks.

Italy wants to attract pensioners and is determined to compete with countries like Portugal and Spain when it comes to retirees moving there.

The 2019 Budget Law in Italy extended the flat rate tax scheme (known as ‘Cedolare secca’ or ‘Dry coupon’) to include commercial real estate and warehouses as of 1st January 2019.

The Italian government’s 2019 budget has officially approved an extension this year for the restructuring bonus, i.e.

There is a growing demand in Italy for mortgages and other loans by non-Italians, according to data from Facile.it and Mutui.it.

Overall, Italian law requires all homeowners to pay Government and Local Council taxes.

Everybody has their own retirement dream. Some think about picking up an old, forgotten hobby, some want to travel the world or learn something new, and some simply plan to relax.

The study centre Unimpresa has compiled a ranking of the most "charged" cities in Italy according to the level of taxes levied on homes, commercial properties, companies and families.