Personal and corporate tax
IRPEF 23-43% for residents; IRES 24% + IRAP 3.9% for companies. The regime forfettario gives freelancers a 5% substitute tax under €85K turnover.
Uberblick
Der wesentliche Leitfaden fur Auslander.
Italian tax guide for foreigners 2026 covers the regime forfettario (5% for freelancers under €85K), IRPEF brackets (23-43%), corporate tax (IRES 24% + IRAP 3.9% = 27.8% combined), the €300,000 substitute tax for new residents (L. 199/2025), IVIE/IVAFE wealth taxes on foreign assets (updated D.L. 139/2024), inheritance tax at 4-8% (with separate €1M thresholds for gifts vs. inheritances from 2026), and the new crypto regime at 26% rising to 33% from January 2026. Content available in DE below.
Wealth taxes and substitute regime
IVIE 1.06% on foreign real estate; IVAFE 0.2% on foreign financial assets. The €300,000 substitute tax (L. 199/2025) caps foreign-source income for up to 15 years for new residents.
Inheritance and crypto
Inheritance tax at 4-8% with separate €1M thresholds for gifts and inheritances (2026). Crypto at 26% capital gains, 33% from 2026.
Schlusselthemen
Investor Visa
€250K-€2M investment for 2-year residence permit.
Forfettario Regime
5% substitute tax for new freelancers.
SRL vs Partita IVA
Company or freelance: choose the right structure.
IVIE/IVAFE
Wealth taxes on foreign real estate and financial assets.
Inheritance Tax
4-8% based on relationship; €1M threshold for direct-line relatives.
Crypto Tax
26% capital gains, rising to 33% from January 2026.
Weitere Artikel
Italy Investor Visa
How to qualify for the €250K-€2M options.
Italy Tax Residency
Becoming tax resident: triggers and benefits.
Regime Forfettario
5% substitute tax: requirements and limits.
Italy vs Portugal vs Spain
Compare three Mediterranean countries.
Banking for Foreigners
Italian banking for non-residents.
Inheritance Tax Guide
Rates, exemptions, and 2026 reforms.
FAQ
Sind diese Artikel fur 2026 gultig?
Ja. Alle Artikel sind bis 30. Juni 2026 gemaß Agenzia delle Entrate und Gazzetta Ufficiale aktualisiert.
Zahlen Nichtansassige italienische Steuern?
Nur auf italienische Einkunfte. Auslandische Einkunfte sind in der Regel nicht besteuert, außer man wahlt das 300.000-EUR-Regime.
Kann ich meine italienische Steuererklarung selbst machen?
Ja, uber das 730-Formular oder Modello Redditi. Fur Nichtansassige empfehlen wir einen Steuerberater.