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.
Descripcion general
La guia esencial para extranjeros.
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 ES 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.
Temas clave
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.
Articulos relacionados
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
Estos articulos son validos para 2026?
Si. Todos los articulos se actualizan al 30 de junio de 2026 segun la Agenzia delle Entrate y la Gazzetta Ufficiale.
Los no residentes pagan impuestos en Italia?
Solo sobre ingresos de fuente italiana. Los ingresos extranjeros generalmente no se gravan salvo opcion por regimen de 300.000 EUR.
Puedo hacer mi propia declaracion?
Si, mediante el formulario 730 o Modello Redditi. Recomendamos un asesor fiscal para no residentes.