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29 luglio 2014

Becoming Italian taxpayer

You become an Italian taxpayer, if you work for more than 183 days in Italy.

Italian taxpayer have to pay a tax called “IRPEF” (for companies exist another type of tax) for every income, everywhere produced or possessed.

In particular, tax is applied on the following incomes (also if produced or possessed in foreign country):
1.    real estate income;
2.    capital gains;
3.    income from self-employment;
4.    income from employment;
5.    corporate income;
6.    other incomes.

Five income bands have been envisaged, each of which has a corresponding tax rate, in the following table are summarized the bands:

Taxable Income
IRPEF (Gross)
up to 15,000 euros
23% of income
more than 15,000
and up to 28,000 euros
3,450 + 27% on the part exceeding 15,000 euros
more than 28,000
and up to 55,000 euros
6,960 + 38% on the part exceeding 28,000 euros
more than 55,000
 and up to 75,000 euros
17,220 + 41% on the part exceeding 55,000 euros
more than 75,000 euros
25,420 + 43% on the part exceeding 75,000 euros

Taxable income is calculated from total income minus deductible costs (e.g. (i) health costs, of any type - doctor’s fees, surgery costs, pharmaceutical costs; (ii) premiums paid on life insurance and accident insurance; (iii) allowance from the gross tax of 36% (from 1 July 2013 – before was 55%) of costs, effectively incurred by the taxpayer, sustained for energy efficiency improvements to existing buildings; etc etc). In addition, please consider the social contribution payable on income from self-employment and employment.


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