Italy · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Quick answer
Italy taxes personal income (IRPEF, progressive), corporate profits (IRES), regional and municipal surtaxes, and VAT (IVA), run by the Agenzia delle Entrate. Tax residents are taxed on worldwide income.
Italy’s headline business tax stack includes IRES corporate income tax, IRAP regional production tax, VAT and withholding/payroll obligations. Personal taxation is progressive, and regional/municipal surcharges can apply.
- IRES is the national corporate income tax; IRAP is a regional tax with rules that vary by region and activity.
- VAT registration and periodic filings are handled through Agenzia delle Entrate systems.
- Use official guidance and a licensed adviser for live filing obligations; this page is only a navigation guide.
Step-by-step
- 1
Determine your residency
You are generally Italian tax-resident if registered as resident or present over 183 days; residents are taxed on worldwide income.
- 2
Get a codice fiscale
Obtain an Italian tax code (codice fiscale) used for all tax and administrative dealings.
- 3
Understand the taxes that apply
Identify personal income tax (IRPEF) with regional and municipal surcharges, VAT (IVA) for businesses, and social contributions.
- 4
Check the inbound-worker regime
Qualifying inbound workers may benefit from the 'impatriati' regime that exempts part of employment income (check the current rules).
- 5
File your return
File the income tax return (dichiarazione dei redditi) via the pre-filled 730 (employees) or Redditi PF forms.
- 6
Pay, keep records and get advice
Pay via the F24 form, keep records, and get advice on the impatriati regime and surcharges.
Checklist
- Residency determined (registered / 183 days)
- Codice fiscale
- Applicable taxes identified (IRPEF + regional/municipal, IVA, social contributions)
- Inbound-worker (impatriati) regime checked
- Return filed (730 or Redditi PF)
- Payment via F24
- Records kept
- Advice on impatriati regime / surcharges
Official authorities
- Agenzia delle Entrate
Official tax agency for income tax, VAT and taxpayer services.
- Ministero dell’Economia e delle Finanze
Finance ministry and tax-policy authority.
Frequently asked questions
When am I an Italian tax resident?
Generally if for most of the year you are registered as resident, or have your home or main interests in Italy; residents are taxed on worldwide income.
What is the flat-tax regime for new residents?
Italy offers optional regimes, including a flat substitute tax on foreign income for qualifying new residents; verify current amounts and eligibility.
What is IVA?
IVA is Italian VAT, applied to most goods and services at a standard rate with reduced rates for some categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Italian Government — Official portal of the Italian Government
- Ministry of the Interior (residence) — Residence permits (permesso di soggiorno) and immigration
- Revenue Agency (Agenzia delle Entrate) — Italian income tax, VAT, and tax code (codice fiscale)
- Visa for Italy (MAECI) — Visa requirements and applications from abroad