Italy Tax & Investment Guides
22 guides covering Italian taxation, personal income tax (IRPEF), corporate tax (IRES), IVA (VAT), IMU property tax, social contributions (INPS), PIR investment accounts, and cross-border rules.
Personal Tax & Residency
IRPEF, returns, tax residency, moving, and cross-border rules
Italy Cross-Border Tax Guide 2026 — Non-Residents, Expatriates
cross-border taxation for Italy: non-resident taxation, impatriati regime (50-90% exemption), nexi flat tax for HNWI, tax treaties, foreign tax credit, and exit tax rules.
Italy Non-Resident Tax Guide 2026 — Italian-Source Income
Italian tax rules for non-residents: Italian-source income definition, withholding taxes, tax treaties, non-resident property and investment taxation, and compliance for foreign individuals and companies.
Italy Personal Income Tax Guide 2026 — IRPEF (23-43%)
Italian personal income tax (IRPEF — Imposta sul Reddito delle Persone Fisiche). Progressive rates 23/33/43%, regional and municipal surcharges, deductions, and tax residency rules for 2026.
Italy Tax Filing Guide 2026 — Modello 730, Redditi PF, Deadlines
filing taxes in Italy: Modello 730 for employees (deadline 30 September), Modello Redditi PF for self-employed (30 November), precompilata, F24 payments, and penalties.
Wealth & Property Tax
IMU, IVIE, IVAFE, stamp duty, and inheritance tax
Italy Inheritance and Gift Tax Guide 2026 — Rates (4-8%) and Exemptions
Italian inheritance and gift tax (imposta di successione e donazione): sliding scale 4-8% based on relationship, €1M exemption for spouse/children, trusts, and cross-border planning.
Italy Property Tax Guide 2026 — IMU, IVIE, IVAFE
Italian property taxes: IMU (municipal property tax based on cadastral value), IVIE (foreign property tax 0.76-1.06%), IVAFE (foreign financial assets 0.2%), and registration taxes on property transfers.
Italy Wealth Tax Guide 2026 — IVAFE (0.2%), IVIE (1.06%), and Monitoring
Italian wealth taxes: IVAFE on foreign financial assets 0.2%, IVIE on foreign real estate 1.06%, stamp duty (imposta di bollo), reporting obligations, and tax planning for HNWI residents.
Investment & Savings
Capital gains, dividends, PIR accounts, crypto, and investment income
Italy Capital Gains Tax Guide 2026 — Stocks (26%), Bonds (12.5%), Crypto (33%)
Italian capital gains taxation: 26% on stocks, ETFs, and derivatives; 12.5% on government bonds; 33% on crypto gains; PIR exemptions; and foreign account reporting.
Italy Cryptocurrency Tax Guide 2026 — 33% Rate, €2,000 Exemption
Italian cryptocurrency taxation: 33% capital gains tax on crypto gains above €2,000, mining income, DeFi, staking, NFT taxation, reporting obligations, and compliance.
Italy Investment Income Tax Guide 2026 — Dividends (26%), Interest, PIR
Italian taxation of investment income: dividends taxed at 26%, interest on corporate and government bonds, PIR tax exemptions, and foreign investment income reporting rules.
Italy PIR Account Guide 2026 — Tax-Free Investment After 5 Years
Italian PIR (Piano Individuale di Risparmio) accounts: tax-free capital gains and dividends after 5-year holding period, annual limits, qualifying investments, and comparison with standard accounts.
Business & Corporate Tax
IRES, IRAP, company forms, and starting a business
Italy Business Registration Guide 2026 — S.r.l., S.p.A., Forfettario
starting a business in Italy: S.r.l. and S.p.A. company formation, partita IVA, regime forfettario, Notaio requirements, and doing business as a foreign entrepreneur.
Italy Corporate Tax Guide 2026 — IRES (24%) and IRAP (3.9%)
Italian corporate taxation: IRES 24%, IRAP 3.9%, ACE allowance, tax consolidation, CFC rules, and thin capitalisation for companies operating in Italy.
VAT & Indirect Tax
IVA 22%/10%/5%/4%, e-commerce, and customs
Employment & Social Charges
Payroll, INPS social contributions, and pension
Italy Pension Guide 2026 — State Pension, Supplementary Funds
the Italian pension system: state pension (pensione di vecchiaia at 67), early retirement (pensione anticipata 41-43 years), supplementary pension funds, and pension taxation.
Italy Social Contributions Guide 2026 — INPS (25-34%)
Italian social contributions (contributi INPS): employee rates 9-10%, employer rates 23-32%, self-employed Gestione Separata 25-34%, regime forfettario, and minimum contributions.
Other Guides
Italy Stock Market Investing Guide 2026 — Borsa Italiana, PIR
investing in the Italian stock market: Borsa Italiana (MTA, AIM), FTSE MIB index, tax treatment of investments, PIR accounts, ETFs, and dividend taxation for Italian residents.
Italy Payroll and Salary Guide 2026 — Gross-to-Net Calculator
Italian payroll and salary calculation: gross-to-net breakdown, IRPEF withholding, INPS contributions (9-10%), regional and municipal surcharges, TFR severance pay, and employer costs.
Italy Rental Income Tax Guide 2026 — Cedolare Secca (21%/10%)
Italian rental income taxation: cedolare secca flat tax 21% (10% for agreed rent), IRPEF progressive rates for non-opted landlords, IMU on rented properties, and deductions for landlords.
Italy Small Business Tax Guide 2026 — Regime Forfettario
Italian small business taxation: regime forfettario (15% flat tax, 5% first 5 years), €85,000 revenue threshold, INPS contributions for artisans/merchants, and simplified compliance.
Italy Tax Credits Guide 2026 — Bonus Edilizi, 19% Detrazioni
Italian tax credits (detrazioni d'imposta): 19% on medical expenses, 50% renovation bonus, 65-90% energy efficiency (ecobonus/superbonus), furniture bonus, and how to claim them.
Italy Withholding Tax Guide 2026 — Dividends (26%), Interest, Royalties
Italian withholding taxes: dividend withholding 26% (treaty reduced to 15-5%), interest on bonds 26%/12.5%, royalties 30%, branch remittance tax, and how to claim treaty relief (Modello 58 Mod).
Tools & Calculators
Italy Salary Calculator
IRPEF with regional/municipal surcharges and INPS contributions
Italy VAT Calculator
IVA 22%/10%/5%/4% with net-to-gross and gross-to-net
Italy Corporate Tax Calculator
IRES 24% standard rate with IRAP regional surcharge
Italy Property Tax Calculator
IMU based on cadastral value with municipal rates
Italy Wealth Tax Calculator
IVAFE 0.2% on foreign assets, IVIE 1.06% on foreign property, stamp duty
Italy Capital Gains Calculator
26% stocks, 12.5% bonds, 33% crypto with loss offsets
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool