Taxation/salaries

Working in Europe | Taxation/salaries | Italy

This page is dedicated to taxation and fiscal matters in Italy.
Here follows a general overview about the tax identification code, the Italian taxation system and agreements against double taxation.



The tax identification code is the citizen's fiscal identification number, required for all sort of procedures (i.e. applying for a permit of stay, opening a current account, applying for the National Health Service, renting a flat, applying for a fixed telephone line, etc.).

The application must be made to a local tax office of the Italian Inland Revenue (Agenzie delle Entrate). 

The tax identification code is issued immediately and free of charge.

  • EU/EEA citizen must bring a valid passport or another form of ID;
  • Non EU/EEA must bring the passport with a valid visa and a copy of it (clearly showing personal data and visa).

For further information please see the Euraxess Guide (671.87 KB) and visit http://www1.agenziaentrate.gov.it/english/.


The tax system is managed by the Agenzia delle Entrate (Italian Inland Revenue) at national level while taxes are levied at national, regional and municipal level and they can be grouped into two main categories:
  1. 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)
  2. Indirect taxes: on goods, services or imports (IVA – Imposta sul Valore Aggiunto, equivalent to VAT), on real estate (ICI – Imposta Comunale Immobili), etc.

Along with the main taxes, which are applied at national level, there are also local taxes (e.g. tax on municipal solid waste management).

The Tax Year runs from 1st January to 31stDecember.  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.

Tax balance due is calculated at the end of each year.

 

Foreign researchers who have permanent residence in a country that has signed an agreement against double taxation with Italy may be allowed to choose whether to pay taxes in their country of residence or in Italy. Please contact your host organisation well in advance to enquire about the procedure to follow once you are in Italy. Check the list of signatory countries in the Euraxess Guide (671.87 KB) .


Professional assistance is provided by offices called CAF (Centro Assistenza Fiscale - Centre for Fiscal Assistance). A multilingual staff may be available.