🇮🇹 Italy Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Italy in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.agenziaentrate.gov.it
Key Facts — 2026
- →Standard income tax: 23%–43% progressive.
- →Impatriati regime: 50% income exclusion on Italian-source income for 5–10 years.
- →HNWI flat tax: €200,000/year covers all foreign-source income — ideal for very high earners.
- →Regional and municipal taxes add approximately 1.2%–3.3% on top of national income tax.
- →Employee INPS: ~9.19% on salary up to €119,650; employer INPS: ~29.72%.
- →Tax residency established after 183 days or having registered domicile in Italy.
Top Rate
43%
Effective @ $100k
36%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 28,000 | 23% |
| 28,001 | EUR 50,000 | 35% |
| 50,001 | No limit | 43% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| INPS Social Security (employee) | employee | 9.19% | 119,650 |
| INPS Social Security (employer) | employer | 29.72% | No cap |
Special Tax Regimes
Impatriati (New Residents) Regime
Up to 5 yearsQualifying individuals who transfer tax residency to Italy pay income tax only on 50% of their Italian-source income for 5 years (extendable to 10 with children or property purchase).
Qualifiers: Individuals who have not been Italian tax residents for 3 consecutive years before moving; must commit to Italian tax residency for at least 2 years
HNWI Flat Tax (€200k/year)
Up to 15 yearsHigh net worth individuals who transfer residence to Italy pay a flat substitutive tax of €200,000/year on all foreign-source income, regardless of amount.
Qualifiers: Individuals who have not been Italian tax residents for 9 of the past 10 years
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.