The tax guide · Italy

Taxes in Italy for foreigners

Moving to Puglia means joining a new tax system: every guide we publish on Italian income tax, the special regimes for newcomers, freelancing, the portals and the paperwork, gathered in one place.

Photo by Massimo Virgilio, portfolio on Unsplash

Once you live in Italy for most of the year, Italy generally treats you as a tax resident and taxes your worldwide income. That sounds daunting, but the system is more navigable than its reputation: national income tax in three brackets, small regional and town surcharges, social security through INPS, and some of Europe’s most generous regimes for people who move here to work or retire.

This page is our map of it. We start with the two essential reads, then group every guide by the question it answers, from the impatriati and 7% regimes to the partita IVA, the codice fiscale and your first Italian bank account. Readers from the United States will find their own section at the end. Everything here is general information to help you ask better questions, not tax advice; for your own situation, talk to a commercialista, and to an adviser at home if your country still taxes you.

At a glance

The numbers that shape your bill, 2026

23–43%Italian national income tax (IRPEF) brackets: 23%, 33% and 43%
1.33–3.33%Puglia regional surcharge, rising with income
0.8–1.2%Lecce municipal surcharge (each town sets its own)
9.19%INPS social security paid by an employee through payroll
26.07%INPS gestione separata for freelancers without a professional fund
15% / 5%forfettario flat tax for freelancers, 5% for new activities, up to €85,000
50–60%of work income exempt under the impatriati regime
7%flat tax on foreign pensions in qualifying southern towns of up to 30,000 residents

Sources: Agenzia delle Entrate, IRPEF 2026; Regione Puglia, regional surcharge 2026; MEF, Lecce municipal surcharge (2025 rates still in force); INPS circular 6/2026; INPS circular 8/2026; Agenzia delle Entrate, forfettario; Agenzia delle Entrate, impatriati; Agenzia delle Entrate, art. 24-ter TUIR. Worked examples in our guides are Puglia Everyday analysis. Puglia Everyday research

Start here

Two essential reads

Income tax and special regimes

Paying less, legally

Working and freelancing

Salaries, invoices and contracts

Paperwork and portals

The tools every taxpayer needs

Banking

Your money in Italy

Property and family

Homes, benefits and allowances

If you’re American

Two tax systems, one life

The United States taxes its citizens wherever they live, so Americans in Italy file with the IRS every year as well as with Italy. In most cases the foreign tax credit means Italy’s tax is the one you actually pay, but the reporting never stops.

Coming next: a plain-English guide to INPS, and the Italian tax return (modello Redditi) and its deadlines.