Country tax profile · 2026
Italy income tax
How Italy taxes income
Italy taxes personal income at rates up to 43%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Italy and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Italy income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 28,000 EUR | 23% |
| up to 50,000 EUR | 33% |
| over the top bracket | 43% |
National brackets; local or regional surcharges may apply on top.
How Italy's income tax compares
Italy's top income tax of 43% is the 28th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Senegal (43%) · Papua New Guinea (42%) · Greece (44%) · United Kingdom (45%) · Germany (45%) · France (45%)
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?
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What is the income tax rate in Italy?
Italy taxes personal income at rates up to 43%. Residents taxed on worldwide income; no special nomad regime.
Can expats pay less income tax in Italy?
Yes. Under the Impatriati regime regime, qualifying new residents pay about 11.8% instead of the 43% headline rate.