FAQ
Italy - Tax Return

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.

Deadlines for filing a tax return for the year 2025:

• 30th of June, 2026 - in paper form (non‑resident),
• 31st of October, 2026 - electronically (resident / non‑resident) through Agenzia delle Entrate.

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 2026 you can file a tax return / claim a tax refund for the tax year 2025.

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

• tax less than €257.52 - can be paid until 30th of November, 2026,
• tax above €257.52 - can be paid in two instalments by paying:
  • 40% of the tax - by 30th of June, 2026,
  • 60% of the tax - by 30th of November, 2026.