This page is dedicated to taxation and fiscal matters in Italy. The tax system is managed by Agenzia delle Entrate (Italian Inland Revenue) at national level.
Taxes are levied at national, regional and local level and they can be grouped into two main categories:
- Direct taxes: on personal income (known as IRPEF – Imposta sul Reddito delle Persone Fisiche), on the income of enterprises (IRES – Imposta sul Reddito delle Società) and on regional productive activities (IRAP - Imposta Regionale sulle Attività Produttive)
- Indirect taxes: on goods, services or imports (e.g. IVA – Imposta sul Valore Aggiunto, equivalent to VAT, etc.)
Other taxes are levied at local level and differ from city to city (e.g. waste tax).
All workers are subject to taxation of their income or other benefits. In general, income tax is deducted at source by employers on the basis of the estimated annual income.
See also the Tax identification number section.
- Italy has entered into international bilateral conventions (tax treaties) with other countries across the world for the avoidance of double taxation for non-residents.
- Rules and conditions can vary from a convention to another.
- It is advisable to contact your host organisation well in advance to enquire about the procedure to follow before or once in Italy and to make sure you will be eligible for it.
- In-depth information is available in “Taxation of income of researchers in Italy “ EURAXESS guide
For more information please contact your hosting organisation.