Income and Other Taxes in Italy
The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation.
The taxation system in Italy is divided into two categories:
Direct taxes:
- IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax)
- IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies - SRL or SpA)
- IRAP: Imposte Regionale sulle Attività Produttive (Regional Tax which applies to the value of goods and services)
Indirect taxes:
- IVA (VAT)
- Imposta di Registro (Registration Tax)
- Imposte Ipotecarie e Catastali (Mortgage and Land Registration)
- Imposta di Bollo (Revenue Stamps)
- Accise o Imposte di Fabbricazione e consumo (Inland Duties)
General information on the above taxes can be found at the dedicated web page of the Italian Revenue Agency
Income Tax
Taxes are paid on income received in Italy. A "permanent resident" in Italy must also pay taxes on income received abroad.
Generally, foreign citizens remaining in Italy for more than 183 days per year are subject to Italian taxes. A foreign citizen employed and residing in Italy pays taxes only on the income received while working in Italy.
For more information on the Italian taxation system, please contact the Italian Revenue Agency (in English only)
If you are a Canadian citizen working in Italy, you will be interested in the Convention between Canada and Italy for The Avoidance of Double Taxation which allows Canadian citizens working in Italy the opportunity of avoiding full taxation by both Canada and Italy on income earned in Italy. Useful information on double taxation can also be found in the Italian Revenue Agency web page dedicated to foreign citizens moving or already working and/or living in Italy
Other Taxes
There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year.
- Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence
- Bollo Moto (Motorbike Tax)
- Bollo Motorino (Scooter Tax)
- Canone RAI (TV Tax)
- Tassa Rifiuti (Garbage Tax)
- Imposta Comunale Sugli Immobili - ICI (Municipal Property Tax)
Information on the Bollo Auto, Bollo Moto and Bollo Motorino can be found on the Italian Automobile Association (ACI) website (in Italian only)
Primary navigation
- Discover Canada
- Bilateral Relations
- Our Offices
- For Canadians
- Transparency
