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Updated : 12/2012

Taxes

What's your situation?

I'm self-employed

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.

How much will you pay?

Income tax rates for 2012

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.

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?

You have to file your tax returns electronically, and can either do this yourself or have a professional intermediary (such as an accountant) do it for you.

The forms for tax returns are available on the website of the Italian revenue agency (Agenzia delle Entrate).

Tax returns ('UNICO Persone Fisiche' form) should be filed online by 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.

If advance payments are due on your 2013 income, these should be paid:

for amounts of less than € 257,52: in a single instalment, by 2 December 2013
for amounts equal to or above € 257,52: in two instalments:
- first instalment (40%) by 17 June 2013 – or 17 July 2013 (add the 0.40% surcharge);
- second instalment (60%): by 2 December 2013.

Find out more:

Tax return forms (UNICO Persone Fisiche) – Italian revenue agency

How to appeal / complain

If you disagree with your tax assessment, you can appeal 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.

You may also be able to get help from the taxpayer watchdog in your regional directorate of the Inland Revenue Service.

Links

Italian revenue agency

Italian ministry of finance italiano

Tax laws - EU and individual countries

Check also what your EU rights are.

Contact points

Tax offices

Still need help?

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