Expert Help with Taxes for Expats in Italy

Expats who qualify as Italian tax residents must declare their worldwide income, including earnings from abroad, and comply with local filing deadlines. If expats do not qualify as Italian tax residents, they must still declare and (often) pay tax on income earned within Italy through an Italian income tax return. Residency is generally determined based on criteria like spending more than 183 days per year in Italy or having your main home or personal interests there. Registration with the Anagrafe (the municipal register) is also a factor, but it is not decisive on its own.

Yes, non-residents must pay tax in Italy on income earned within Italy, such as rental income or local employment. Tytle helps non-residents fulfill their Italian tax obligations and avoid penalties through accurate filings and local expertise.

Late filings usually lead to penalties starting around 30–60% of owed taxes plus interest. Higher fines (over 100%) apply only in cases of serious omission or tax evasion. Timely filing helps you avoid these costly penalties.

For employees and retirees using Form 730, the deadline is 30 September of the year after the income year. For self-employed or those filing Modello Redditi PF, the deadline is 31 October of the following year. Tax payments for Modello Redditi PF are generally split into installments due by 30 June and 30 November. Late filing within 90 days is allowed with minor penalties; after that, the return may be considered omitted with higher fines.

Yes, rental income is taxable, but expats may deduct certain expenses and sometimes opt for flat-tax regimes designed to simplify taxes on rental income.

Expats can deduct healthcare costs (19% of expenses over €129.11 per year) and mortgage interest on a primary residence (19% of up to €4,000 interest per year, which results in a maximum deduction of €760). Home office expenses are usually deductible only if self-employed. Other deductions like education fees and charitable donations are available to all residents.

Yes. Eligible freelancers in Italy can opt for the regime forfettario, which applies a flat substitute tax of 15% on taxable income (or 5% for the first five years if certain conditions are met). The regime simplifies tax reporting and is available only if annual revenues do not exceed €85,000.

Yes. If you are considered an Italian tax resident, you are taxed on your worldwide income, which includes remote work earnings from a foreign employer. The fact that your employer is abroad does not exempt you from Italian taxation. However, if your home country has a tax treaty with Italy, that treaty may prevent double taxation by allocating taxing rights and allowing foreign tax credits. You may also need to check whether your foreign employer has obligations in Italy, such as social security or payroll withholding.

Yes, foreign pensions are generally taxable in Italy if you’re a tax resident. Tax treaties may reduce or exempt some of this tax depending on your country of origin.

If working in Italy, you usually must contribute to the Italian social security system unless exempt under a bilateral agreement.

Yes, the Impatriate Regime offers significantly reduced taxation on income for eligible newcomers, lasting up to 5 years.