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.
Apercu
Le guide essentiel pour les etrangers.
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 FR 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.
Sujets cles
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.
Articles associes
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
Ces articles sont-ils valables pour 2026 ?
Oui. Tous les articles sont verifies selon l'Agenzia delle Entrate et la Gazzetta Ufficiale jusqu'au 30 juin 2026.
Les non-residents paient-ils des impots en Italie ?
Seulement sur les revenus de source italienne. Les revenus etrangers ne sont generalement pas taxes sauf option pour le regime a 300 000 EUR.
Puis-je remplir moi-meme ma declaration ?
Oui, via le formulaire 730 ou Modello Redditi. Nous recommandons un expert-comptable pour les non-residents.