Italy tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Italy tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| National level only | 43%† | 26%† | 26%† | 26%† | 21%† | 33%† |
| Lazio (Rome) | 47.23%† | 26%† | 26%† | 26%† | 21%† | 33%† |
† This figure rests on a PwC, Deloitte, EY tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. Each region adds its own tax to the national level; regions not in the table are not in our model.
What is the top income tax rate in Italy?
The top rate on a salary is 43% at the national level, before regional tax. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 43% above EUR 50,000.
How are capital gains taxed in Italy?
The top rate on a long-term capital gain is 26% at the national level, before regional tax. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Italy?
The top rate is 26% on dividends and 26% on interest at the national level, before regional tax. Rental income is taxed at up to 21%.
How is crypto taxed in Italy?
Italy taxes a gain on crypto assets as a capital gain, at up to 33%.
Does Italy tax foreign income?
Yes. Italy taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Italy have a wealth tax?
Yes: IVIE, with no threshold, top rate 1.06%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Italy have an exit tax for individuals?
No. In our model Italy does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Italy have?
Our profiles list 3 regimes: Lump-sum regime for new residents (Art. 24-bis TUIR — neo-residenti) (up to 15 years); Impatriati workers regime (Art. 5 D.Lgs. 209/2023 — post-2024 reform) (up to 5 years) — information only; not numerically modelled; Pensioners' regime — 7% flat tax (Art. 24-ter TUIR — Sud Italia) (up to 10 years). Each has its own conditions.
When do you become tax resident in Italy?
The Italy day test (most of the tax period): 183 days in the calendar year (184 in a leap year). Your residence or domicile in Italy (the centre of your personal and family relations) also makes you resident. Registration in the population register is a presumption you can rebut.
Residence decides whether Italy taxes you on these rates. See the Italy day-count test and count your own days.
Sources
The Italy profile cites 8 sources for these rules, 8 of them from a government or a statute.
- Agenzia delle Entrate — IRPEF: rates and calculation · official, retrieved 2026-04-29
- TUIR51(2)(a): mandatory contributions · official, retrieved 2026-11-03
- Article 19: distinct IVIE/IVAFE/crypto value taxes · official, retrieved 2026-11-03
- Regione Lazio — Addizionale Regionale IRPEF 2025 · official, retrieved 2026-04-29
- Roma Capitale — Addizionale comunale IRPEF · official, retrieved 2026-04-29
- Agenzia delle Entrate — Special tax regime for new residents (Art. 24-bis TUIR) · official, retrieved 2026-04-29
- Italian Government — Investor Visa for Italy: Special tax regime for new residents · official, retrieved 2026-04-29
- TUIR — Testo Unico delle Imposte sui Redditi (D.P.R. 917/1986), art. 24-bis · official, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Italy with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Italy side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Jersey, Liechtenstein, Luxembourg, Monaco, Malta, Netherlands.