Working abroad as civil servant

Updated : 12/2012

Taxes

What's your situation?

I'm an employee

Which income will be taxed in Italy?

Live in Italy? You must pay tax on your worldwide income there.

(criteria are: you are in the Population Registry as having lived there for at least 183 consecutive days over a 12-month period or your life is centred there)
Live in Italy but less than 183 consecutive days over a 12-month period? You pay tax only on the income you earned in Italy.
Income from other EU countries? Check you never pay tax twice on the same income.

Avoiding double taxation in Italy (Italian only) italiano

How much will you pay?

Income tax rates for 2012

Income tax rates for individuals:

Bracket	Annual income	Rate
1	up to €15,000	23%
2	€15,001 - €28,000	27%
3	€28,001 - €55,000	38%
4	€55,001 - €75,000	41%
5	over €75,001	43%

There is also a regional tax of 0.9 %-1.4 % and a municipal tax of 0.1 %-0.8 %(addizionali IRPEF). Each region and municipality is free to set its own rate within the range set out in national law.

Italy – income taxes and tax laws (commercial website)

Take into account:

tax allowances (available to all taxpayers)
any deductions you are entitled to for certain types of expenditure.

When and how do you pay?

Your employer deducts income tax and social-security contributions from your salary. If you have no other source of income, you do not have to file an annual return. If you wish to do so, you should do it online by the deadline of 30 September 2013.

In some exceptional cases, annual returns in paper format are still possible; these should be filed between 2 May and 1 July 2013.

Income tax should be paid by 17 June 2013. It is possible to pay in the course of the following month, i.e. by 17 July 2013 – however, a surcharge of 0.40% would then apply.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

The taxpayer’s watchdog of your regional directorate of the Inland Revenue Service may be able to assist you.

Links

Italian Revenue Agency

Italian Ministry of Finance italiano

Check also what your EU rights are.

Contact points

Tax offices

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