Country tax profile · 2026
Italy capital gains tax
How Italy taxes capital gains
26% flat (substitute tax) on financial gains/dividends; crypto-asset gains 33% from 2025/2026
Compiled by MyNomadWorld for Italy and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Italy compares
57 of 197 countries we track have no capital gains tax for individuals. Italy is not one of them.
Who is a tax resident of Italy?
>183 days present in Italy, or having domicile (main centre of personal/family interests) or habitual residence there, or registered with the resident population registry (Anagrafe), for the majority of the tax year (2024 definition, DLgs 209/2023).
Related Italy taxes
Moving to Italy?
Get matched with a vetted Italy tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Italy capital gains tax FAQ
What is the capital gains tax rate in Italy?
26% flat (substitute tax) on financial gains/dividends; crypto-asset gains 33% from 2025/2026