Europe · EUR
Italy
Reviewed 2026-06-21
Top income tax
43%
Self-employed SS
Yes
VAT
22%
Capital gains
26%
Exit tax
Conditional
Nomad visa
Yes
46
/ 100
Tax efficiency22
Ease to enter82
Ease to exit42
Cost of living67
Internet20
English60
Italy taxes residents on worldwide income under a progressive system topping out at 43% nationally, with added regional and municipal surtaxes, plus mandatory INPS social security for the self-employed at roughly 26%. Headline costs include 22% VAT, a 26% flat tax on most capital gains and dividends, and small wealth taxes on foreign assets, though a 50% inbound-worker exemption can sharply cut tax for qualifying new residents. There is a digital nomad visa and a startup visa, and an individual is treated as tax resident after more than 183 days of presence.
Personal income tax
Income tax structureProgressive
Top income tax rate43%
Entry income tax rate23%
Top rate threshold$55,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate30%
Indirect & other taxes
VAT standard rate22%
Capital gains rate26%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate8%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerApplies to unrealized gains on business assets when an individual carrying on a business transfers tax residence abroad; general personal investment portfolios are not subject to a departure tax.
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate24%
WHT on dividends26%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameRegime per lavoratori impatriati (inbound workers regime, 50% income exemption)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,400
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index62
Internet speed95 Mbps
English proficiencyMedium
Civil liberties87
Sources
- PwC Worldwide Tax Summaries — Italy Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Italy Individual: Other taxes (VAT, social security, wealth, inheritance)
- PwC Worldwide Tax Summaries — Italy Corporate: Taxes on corporate income (IRES/IRAP)
- Agenzia delle Entrate — Residence for tax purposes (individuals)
- Consolato Generale d'Italia New York — Digital Nomad / Remote Worker Visa
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.