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Who is liable to pay Italian Income Tax?

Residents of Italy are assessable on worldwide income unless they are exempt under the provisions of a double taxation treaty. Non-residents are only assessable on income derived directly or indirectly from sources in Italy.

Who is a Tax Resident of Italy?

An individual is considered an Italian tax resident if he/she is registered in the Office of Records of the Resident Population or stays for the greater part of the tax year (183 days or more) in the territory of the state (183 days or more). He’s also considered a tax resident if he/she has their centre of business or economic interest in Italy for the greater part of the tax year (183 days or more).

What is the tax year end?

31st December

When are tax returns due?

Returns are due on 23rd July following the end of the tax year while Model Income returns as well as returns from individuals earned from non-Italian sources are to be filed by October 31st.

Is there a personal tax allowance?

Taxes are charged on net income after relevant deductions with no allowances.

What are the tax rates?

Italy has a progressive tax rate ranging from 23 – 43%.

What are the social security rates?

individual working in Italy are required to contribute about 10% of their income towards Social security.

Can I be self-employed, or must I become an employee to work in Italy?

You can be self-employed in Italy. Contact us for more details.