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Taxes – Italy

Updated : 12/06/2014

Income taxes abroad

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 2013

Income tax rates for individuals:


Annual income



up to €15,000



€15,001 - €28,000



€28,001 - €55,000



€55,001 - €75,000



over €75,001


There is also a regional tax of 0.9 %-1.73 % 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?

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.

In some exceptional cases, annual returns in paper format are still possible; these should be filed between 2 May and 30 June.

Income tax should be paid by 16 June. It is possible to pay in the course of the following month, i.e. by 16 July – however, a surcharge of 0.40% would then apply.

More on paying taxes in Italy

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.


Italian Revenue Agency

Italian Ministry of Finance italiano

Check also what your EU rights are.

Contact points

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