FAQ
Italy

The income tax rate varies between 23% and 43%. However, there are possibilities for reducing the income tax, called impatriati tax, for non‑residents living in Italy for a long time.

In addition to the income tax, an additional regional tax of between 0.7% and 3.33% is paid.

Any resident or non‑resident who has received an Italian pension or income from employment, business, land, buildings or capital assets is required to file an Italian tax return.

You can also file a tax return voluntarily (if you are not subject to the filing obligation) and get back part of the taxes you have paid, as well as claim all the legal benefits and discounts.

If you do not file a tax return and you are obliged to file, you will be fined by the Italian tax office.

Deadlines for filing a tax return for the year 2024:

• 30th of June, 2025 - in paper form (non‑resident),
• 30th of September, 2025 - electronically (resident / non‑resident).

You can claim your taxes from Italy up to 5 years back. Our company offers to process your Italian tax return 1 year back. So in 2025 you can file a tax return / claim a tax refund for the tax year 2024.

You will need the following documents to file your tax return:

• a taxable income certificate (Certificazione unica) from each employer,
• other forms if you have other sources of income than employment (pension, unemployment benefits, royalties, etc.),
• ID card / passport,
• other documents proving entitlement to tax credits (child's birth certificate...).

The Certificazione unica is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificazione unica form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificazione unica form from each of them.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 6 ‑ 30 months from the time the tax return is filed.

The deadline for paying the tax depends on the amount of tax:

• tax less than €257.52 - can be paid until 30th of November, 2025,
• tax above €257.52 - can be paid in two instalments by paying:
  • 40% of the tax - by 30th of June, 2025,
  • 60% of the tax - by 30th of November, 2025.

Yes, of course. Our services include not only the preparation of tax returns, but also individual tax consultations.

For example, we can help you with:

• Answer specific questions about your tax obligations in Italy.
• Advise you on how to optimise your tax burden.
• Explain the rules of the Italian tax system, including the obligations of individuals, freelancers or cross‑border workers
• Analyse the possibilities of tax credits and deductions (e.g. for children, health expenses, education or green investments).
• Provide assistance in communicating with the Italian tax office (Agenzia delle Entrate).
• The consultation is completely tailored to your requirements, just fill in the order form.