Italy
Southern Europe · IT · 104 treaties
What is Italy's tax system?
Italy operates a worldwide tax system. Personal income is taxed at a top rate of 43%, and corporate tax is 24%.
Tax profile
| Corporate income tax | 24% |
| Withholding — dividends | 26% |
| Withholding — interest | 26% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 22% |
| Personal income (top rate) | 43% |
| Capital gains | 26% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Digital Nomad Visa for Highly Skilled Remote Workers |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Italy?
- To establish tax residency in Italy, you must be present in the country for 183 days.
- What are the capital gains and dividend tax rates in Italy?
- Capital gains and dividends are taxed at 26% in Italy. This rate also applies to cryptocurrency.
- Does Italy have an exit tax?
- Yes, Italy has an exit tax.
Tax residency
ModerateWhat 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 (106)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 5% | 5% |
| Algeria | 15% | 15% | 15% |
| Argentina | 15% | 20% | 18% |
| Armenia | 10% | 10% | 7% |
| Australia | 15% | 10% | 10% |
| Austria | 15% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Bangladesh | 15% | 15% | 10% |
| Barbados | 15% | 5% | 5% |
| Belarus | 15% | 8% | 6% |
| Belgium | 15% | 15% | 5% |
| Brazil | 15% | 15% | 25% |
| Bulgaria | 10% | 0% | 5% |
| Canada | 15% | 10% | 10% |
| Chile | 10% | 10% | 10% |
| China | 10% | 10% | 10% |
| Colombia | — | — | — |
| Republic of the Congo | 15% | 0% | 10% |
| Croatia | 15% | 10% | 5% |
| Cyprus | 15% | 10% | 0% |
| Czechia | 15% | 0% | 5% |
| Denmark | 15% | 10% | 5% |
| Ecuador | 15% | 10% | 5% |
| Egypt | — | 25% | 15% |
| Estonia | 15% | 10% | 10% |
| Ethiopia | 10% | 10% | 20% |
| Finland | 15% | 15% | 5% |
| France | 15% | 10% | 5% |
| Georgia | 10% | 0% | 0% |
| Germany | 15% | 10% | 5% |
| Ghana | 15% | 10% | 10% |
| Greece | 15% | 10% | 5% |
| Hong Kong S.A.R. | 10% | 12.5% | 15% |
| Hungary | 10% | 0% | 0% |
| Iceland | 15% | 0% | 5% |
| India | 25% | 15% | 20% |
| Indonesia | 15% | 10% | 15% |
| Ireland | 15% | 10% | 0% |
| Israel | 15% | 10% | 10% |
| Jamaica | — | — | — |
| Japan | 15% | 10% | 10% |
| Ivory Coast | 18% | 15% | 10% |
| Jordan | 10% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Kuwait | 5% | 0% | 10% |
| Latvia | 15% | 10% | 10% |
| Lebanon | 15% | 0% | 0% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| North Macedonia | 15% | 10% | 0% |
| Malaysia | 10% | 15% | 15% |
| Malta | 15% | 10% | 10% |
| Mauritius | 15% | 0% | 15% |
| Mexico | 15% | 15% | 15% |
| Moldova | 15% | 5% | 5% |
| Mongolia | 15% | 10% | 5% |
| Montenegro | 10% | 10% | 10% |
| Morocco | 15% | 10% | 10% |
| Mozambique | 15% | 10% | 10% |
| Netherlands | 15% | 10% | 5% |
| New Zealand | 15% | 10% | 10% |
| Norway | 15% | 15% | 5% |
| Oman | 10% | 5% | 10% |
| Pakistan | 25% | 30% | 30% |
| Panama | 10% | 10% | 10% |
| Peru | — | — | — |
| Philippines | 15% | 15% | 25% |
| Poland | 10% | 10% | 10% |
| Portugal | 15% | 15% | 12% |
| Qatar | 15% | 5% | 5% |
| Romania | 5% | 5% | 5% |
| Russia | 10% | 10% | 0% |
| San Marino | 15% | 13% | 10% |
| Saudi Arabia | 10% | 5% | 10% |
| Senegal | 15% | 15% | 15% |
| Republic of Serbia | 10% | 10% | 10% |
| Singapore | 10% | 12.5% | 20% |
| Slovakia | 15% | 0% | 5% |
| Slovenia | 15% | 10% | 5% |
| South Africa | 15% | 10% | 6% |
| South Korea | 15% | 10% | 10% |
| Spain | 15% | 12% | 8% |
| Sri Lanka | 15% | 10% | 15% |
| Sweden | 15% | 15% | 5% |
| Switzerland | 15% | 12.5% | 5% |
| Syria | 10% | 10% | 18% |
| United Republic of Tanzania | 10% | 15% | 15% |
| Thailand | 20% | 10% | 15% |
| Trinidad and Tobago | 20% | 10% | 5% |
| Tunisia | 15% | 12% | 16% |
| Turkey | 15% | 15% | 10% |
| Turkmenistan | 15% | 0% | 0% |
| Uganda | 15% | 15% | 10% |
| Ukraine | 15% | 10% | 7% |
| United Arab Emirates | 15% | 0% | 10% |
| United Kingdom | 15% | 10% | 8% |
| United States of America | 15% | 10% | 8% |
| Uruguay | 15% | 10% | 10% |
| Uzbekistan | 10% | 5% | 5% |
| Venezuela | 10% | 10% | 10% |
| Vietnam | 15% | 10% | 10% |
| Zambia | 15% | 10% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Kyrgyzstan | 15% | 0% | 0% |
| Taiwan | 10% | 10% | 10% |
| Tajikistan | 15% | 0% | 0% |