Tax in Italy

Work eligible for tax relief falls into four main categories set out by law: extraordinary maintenance, restoration and conservative renovation, building renovation, and measures for safety, efficiency and accessibility. To establish which renovation works qualify for tax deductions in Italy in 2026, it is enough to check that the project falls within one of these legal categories.

The rules for joint residence for married couples include specific tax and registry regulations. If a husband and wife live in separate homes, the ISEE (Equivalent Economic Situation Indicator) and tax return requirements remain in place, while specific parameters apply to the IMU exemption and family status.

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?

If you're buying or owning property in Italy, it's important to understand the taxes that come with ownership.

IMU (property tax) in Italy continues to be one of the most significant taxes for owners of properties, second homes, and buildings other than their primary residence.

Foreign pensions received by individuals who are tax residents in Italy are taxable under Article 3 of the TUIR (Consolidated Income Tax Act).

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.

Italy has become one of Europe’s most attractive retirement destinations — not only because of its climate, cuisine, and lifestyle, but also due to its highly favorable 7% flat tax regime for foreign retirees.If you are considering retiring to Italy and want to reduce your tax burden legally, this g

Retiring in Italy still has huge appeal in 2026: slower rhythms of life, strong community culture, walkable historic centres and genuinely good food that doesn’t feel like a “treat”. However, moving to one of the world's best places to retire isn't a casual decision.

A tourist tax, often referred to as a city tax, is a small fee levied by municipalities on visitors staying in paid accommodation.

If you’re living, working, or investing in Italy, understanding the Agenzia delle Entrate is essential.

Sicily has long captivated those dreaming of a life in the Mediterranean. With its stunning coastline, historic towns, exceptional food and wine, and a pace of life that balances tradition with modern comforts, the island already ranks high among lifestyle destinations in Italy.

Purchasing a luxury home in Italy is an exciting step, whether you are seeking a lakeside villa, a Tuscan estate, or a historic palazzo.

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.

Selling property in Italy can be a lucrative venture, but it’s essential to understand the full cost involved to avoid surprises.

Italy has long been a dream destination for individuals seeking a blend of culture, cuisine, and scenic beauty. Beyond its lifestyle appeal, Italy offers a range of tax incentives for foreign buyers, making it an increasingly attractive location for international property investors.

Unwelcome news for tourists planning to visit major Italian cities this summer of 2024, as tourist tax is on the rise. Padua, Brescia, Rome, and Naples have chosen to raise their tourist tax rates to address issues related to tourism.

Moving to Italy from the UK can be an exciting and life-changing decision, offering a wealth of cultural experiences, stunning landscapes, and delicious cuisine. However, it's essential to be well-prepared and informed about the process to ensure a smooth transition.

Italy's 2023 Budget Law has changed the way IMU rates are published and made effective, which until now were considered tacitly confirmed from year to year. With the new rules, this will no longer be the case, which is causing concern in Italian municipalities.

IMU is an acronym for "Imposta Municipale Unica" in Italian, which translates to "Single Municipal Tax." and corresponds to Municipal Property Tax.

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.

Have you fallen in love with Italy, its architecture, its lifestyle and its people? If you are thinking of buying a property in Italy, you must take into account the purchase taxes among the costs to be borne, keeping in mind that the property price isn't the only thing you have to pay.

Italy's well known Superbonus 110% is changing again under the new Meloni government. According to the latest news, Italy's new Prime Minister is considering a rate reduction and a possible extension of the deadline.