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Updated : 02/10/2014

Income taxes abroad – Italy

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

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:

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 %-1.73 % 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.

Links

Italian Revenue Agency

Italian Ministry of Finance italiano

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

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 2013

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 - 1.73 % 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?

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.

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.

If advance payments are due on your 2014 income, these should be paid:

  • for amounts of less than € 257,52: in a single instalment, by 30 November
  • for amounts equal to or above € 257,52: in two instalments:
    • first instalment (40%) by 16 June – or 16 July (add the 0.40% surcharge);
    • second instalment (60%): by 30 November.

Find out more:

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

More on paying taxes in Italy

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.


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