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Updated : 28/07/2017

Income taxes abroad – Italy

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I'm an employee

Which income will be taxed in Italy?

  • Are you living in Italy? You must pay tax on your worldwide income there.
    (criteria: 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)
  • Are you living in Italy for less than 183 consecutive days over a 12-month period? You pay tax only on the income you earned in Italy.
  • Do you receive income from other EU countries? Make sure you never pay tax twice on the same income.

Avoiding double taxation in Italyitaliano

How much will you pay?

Income tax rates for 2016 (2017 return)

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 up to 3.33% and a municipal tax of 0.01% - 0.9% (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 2 October.

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 30 June. It is possible to pay in the course of the following month, i.e. by 31 July – 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 Revenue Agency may be able to assist you.

Find out more

Italian Revenue Agency

Italian Ministry of Financeitaliano

Paying taxes in Italy

I'm self-employed

Which income will be taxed in Italy?

  • Are you living in Italy? You must pay tax on your worldwide income there.
    (criteria: 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)
  • Are you living in Italy for less than 183 consecutive days over a 12-month period? You pay tax only on the income you earned in Italy.
  • Do you receive income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2016 (2017 return)

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 up to 3.33% and a municipal tax of 0.01% - 0.9% (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 2 October.

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 30 June. It is possible to pay in the course of the following month, i.e. by 31 July – however, a surcharge of 0.40% would then apply.

If advance payments are due on your 2016 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 30 June – or 31 July (add the 0.40% surcharge);
    • second instalment (60%): by 30 November.

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.

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

Find out more

Italian Revenue Agency

Italian Ministry of Financeitaliano

Paying taxes in Italy

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Income taxes abroad
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