Italy Wealth Tax Calculator 2026 — IVAFE & IVIE

Calculate IVAFE (0.2% on foreign financial assets), IVIE (1.06% on foreign real estate), and Imposta di Bollo (0.2% stamp duty) on Italian securities and bank accounts. Includes reduced rates for principal residence abroad.

How Italian wealth taxation works in 2026

Italian residents are subject to wealth taxes on both foreign and domestic assets. IVAFE (Imposta sul Valore delle Attività Finanziarie all'Estero) is a 0.2% tax on foreign financial assets such as stocks, bonds, ETFs, and mutual funds. Foreign bank accounts are taxed at a fixed €34.20 per account, but only if the average annual balance exceeds €5,000. IVIE (Imposta sul Valore degli Immobili all'Estero) is a 1.06% tax on foreign real estate, reduced to 0.76% for principal residences abroad. Domestically, the Imposta di Bollo applies at 0.2% on securities accounts (capped at €14,000 per year) and a fixed €34.20 per bank account with an average balance over €5,000.

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Italy Wealth Tax Calculator 2026 — IVAFE & IVIE

Free Italian wealth tax calculator. Calculate IVAFE (0.2% on foreign financial assets), IVIE (1.06% on foreign real estate), and Imposta di Bollo with full breakdown.

Foreign Assets

Domestic Assets

Total Gross Assets198.000 €

Tax Breakdown

IVAFE — Foreign Securities (0.2%)100,00 €
IVAFE — Foreign Bank Accounts34,20 €1 × €34.20
IVIE — Foreign Real Estate (1.06%)1060,00 €
Imposta di Bollo — Securities (0.2%)60,00 €Capped at €14,000
Imposta di Bollo — Bank Accounts34,20 €1 × €34.20
Total Wealth Tax Burden1288,40 €
Net Wealth (after tax)196.712 €
Effective Tax Rate0.65%
Dichiarazione RW required — foreign assets exceed €5,000 thresholdPenalties: 3–15% per year for non-reporting

Calculation Breakdown

1. IVAFE on Foreign Securities (0.2%): 50.000 € × 0.2% = 100,00 €
2. IVAFE on Foreign Bank Accounts: 1 × €34.20 (balance > €5k) = 34,20 €
3. IVIE on Foreign Real Estate (1.06%): 100.000 € × 1.06% = 1060,00 €
4. Imposta di Bollo on Securities (0.2%): 30.000 € × 0.2% = 60,00 €
5. Imposta di Bollo on Bank Accounts: 1 × €34.20 (balance > €5k) = 34,20 €
Total wealth tax burden: 1288,40 € (0.65% effective rate)
Foreign tax credits may be available for similar taxes paid abroad.

Tax Breakdown by Component

Total Tax at Different Foreign Securities Levels

Understanding your results

IVAFE applies at a flat 0.2% on the value of foreign financial assets (stocks, bonds, funds, ETFs) as of December 31 each year. Cryptocurrencies and other virtual currencies are not subject to IVAFE. For foreign bank accounts, the tax is a flat €34.20 per account when the average annual balance exceeds €5,000; if the balance is below this threshold, no IVAFE is due for that account.

IVIE is calculated at 1.06% of the cadastral value or market value of foreign real estate. If the property serves as the taxpayer's principal residence abroad, the rate is reduced to 0.76%. A foreign tax credit is available for similar property taxes already paid in the country where the real estate is located.

Imposta di Bollo (Italian stamp duty) applies to domestic securities accounts at 0.2% of the account value, capped at €14,000 per account per year. For domestic bank accounts, a fixed €34.20 per account applies when the average annual balance exceeds €5,000.

Reporting requirements (Monitoraggio Fiscale)

Italian residents with foreign assets exceeding €5,000 in average annual value must file Quadro RW (part of the Modello Redditi or Modello 730) to report these assets. Failure to report can result in penalties ranging from 3% to 15% of the unreported asset value per year, depending on whether the tax itself was also unpaid. The penalty is doubled for assets held in blacklisted jurisdictions. Voluntary disclosure (ravvedimento operoso) can reduce penalties if initiated promptly.

Foreign tax credits

Similar taxes paid abroad — such as foreign wealth taxes, property taxes, or financial account taxes — can be credited against IVAFE and IVIE liabilities, up to the amount of the Italian tax due. The credit is calculated per-country and cannot exceed the Italian tax attributable to assets in that country. Taxpayers must retain documentation of foreign taxes paid.

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