Tax on individual

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Accountant Filippo as Italian accountant, Commercialista Italiano che parla Inglese, will help you with the Italian Tax system, helping you with saving tax and ensuring you are operating complying with Italian Tax law.

Individuals are subject to
a) personal income tax;
b) withholding tax;
c) inheritance tax;
d) property tax;
e) social security contributions.


For income tax purposes, an individual is deemed to be a resident if he/she is registered at the census office,
domiciled or physically present in Italy for at least 183 days in a year (184 days in a leap year).

Taxable income and rates

Residents are taxed on their worldwide income while non-residents are taxed only on Italian-source income.
Wages and salaries, are subject to a withholding tax that represents an advance payment of income tax and
that is withheld at the ordinary progressive rates corresponding to the relevant tax bracket of the individual.
The settlement of such tax liability is made by the individual in the annual tax return.

Deductions and reliefs

Italian tax residents are entitled to tax deductions such as deductions for family dependents and medical
expenses. Nonresident individuals may be also entitled to deductions in certain cases.


The personal income tax is progressive, The rates are as follows:
the lowest bracket of 23% applies to income up to EUR 15,000;
a 27% rate applies to income of EUR 15,001 to EUR 28,000;
38% applies on income of EUR 28,001 to EUR 55,000;
41% applies on income of EUR 55,001 to EUR 75,000;
and the 43% rate applies on income exceeding EUR 75,000.
The tax year is the calendar year.
The tax return must be filed by the end of September. Penalties apply for failure to file.

Inheritance and gift tax

The rates of inheritance tax are 4%, 6% or 8%, depending on the relationship between the deceased and the

Accountant Filippo as English speaking Italian chartered accountant, Commercialista Italiano che parla Inglese, will help you with,

feel free to contact us for more information.