Italy

Southern Europe · IT · 104 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Enrolled in the Italian resident population register (Anagrafe) for more than 183 days in the tax year, even if not continuous
• Having 'residence' in Italy for more than 183 days in the tax year, meaning habitual abode under Civil Code art. 43
• Having 'domicile' in Italy for more than 183 days in the tax year, meaning the place where personal and family relationships mainly develop
• Physical presence in Italy for more than 183 days (or 184 in a leap year), counting fractions of days, in the calendar year

Ending Italian tax residence generally requires both staying under 183 days and effectively shifting residence, domicile (centre of personal and family life), and Anagrafe registration abroad, but there is no citizenship‑based worldwide tax or long tail once these links are broken. The Anagrafe and domicile tests can make it harder to cease residence quickly if family and social ties, or registration, remain in Italy.

Source: Agenzia delle Entrate (Italian Revenue Agency) via OECD AEOI country guide

Tax treaty network (102)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.