In general, tax filing is mandatory for:

• Holders of a Partita IVA (VAT number), regardless of income
• Employees who have had more than one employer in the same tax year
• Property owners
• Individuals who received unemployment benefits (like NASPI)
• Those who earned capital gains or income from online trading
• Individuals who performed occasional freelance work

There are several exceptions. Filing is not required for:

• Individuals who earned no income, unless they have a VAT number
• Employees with income from only one employer during the year
• Individuals whose tax liability is less than €10.33, and who are not VAT holders
• People who own only their main home, related utility rooms (like garage or basement), and possibly other non-rented properties located in a different municipality and already subject to IMU tax,
• Individuals with employment, coordinated collaboration, or pension income paid by a single tax withholding agent
• Recipients of tax-exempt income, such as INAIL compensations, war pensions, or social welfare benefits
• Those who earned income already subject to substitute tax, for example, interest on government bonds

• Individuals whose income was taxed at source, such as interest on bank deposits or savings accounts

  
  

Can it still be useful to file even if not required?

Yes, in many cases it can be beneficial. The Italian tax system allows for deductions and tax credits (for example, for health expenses, dependent children, rent, and more). These can result in a tax refund, even if you weren't initially required to file.

If you skip filing, you lose the opportunity to claim any refund you might be entitled to. Therefore, when in doubt, it is often better to file the return anyway.

For the submission of personal income tax returns, we have two forms: the 730 form and the Modello Persone Fisiche - RPF (Personal Income Tax Return) form.

What’s the difference?

The 730 form is designed for employees or anyone who has a withholding agent (someone who withholds taxes and pays them on their behalf throughout the year). The main benefit of using this form is that no calculations are needed for potential refunds. any tax refund will be directly reflected in the employee's pay check. The same process applies when the person owns taxes.

You can also do the procedure by yourself by using a pre-filled tax return form available on the Revenue Agency’ reserved area (you can access it with your digital credentials - SPID, CIE or CNS). It contains a series of automatically entered details, including deductions for health costs, university fees, social security contributions, etc. The documents can be modified. The service is free.

Starting from the tax year 2023, 730 form includes sections relating to foreign financial income (e.g. interests, dividends and capital gain) and the declaration of foreign assets. The first year you file your tax return, it is important you include the data about the foreign financial income and the foreign assets in order to comply with the Italian law.

The deadline for submitting the 730 form is September 30th of the year after you have earned your income (ex. 30 September 2025 for income earned in 2024).

The Modello Redditi Persone Fisiche form is for taxpayers who are not eligible to use the 730 form, including:

• Partita IVA holders (even if no income was earned);
• Individuals who received income from employers who are not withholding agents (such as employees working for employers under the flat tax regime or employees working remotely from Italy for foreign employers);
• Those filing a tax return on behalf of deceased individuals;
• Individuals with foreign income (i.e. income paid by a foreign employer for activity physically performed abroad while qualifying as a tax resident of Italy);
• Taxpayers who need to declare capital gains, investment income, or financial income.

The Modello Persone Fisiche form, on the other hand, must be submitted by October 31st of the year following the relevant tax period.

NOTE: We recommend filing your tax return with the assistance of a tax consultant or a CAF (Centro di Assistenza Fiscale). These professionals can help ensure that your declaration is completed accurately, submitted on time, and that you take full advantage of any applicable deductions or tax credits. Their support can also help avoid errors that could lead to delays or issues with the tax authorities.

Before signing and submitting your tax return, make sure you have all the necessary documents in order to ensure accuracy and avoid any issues with the tax authorities.

You will also need the following documents:

• Certificazione Unica issued by withholding agents (such as employers, INPS for NASPI, clients, etc.);
• Rental contracts for any properties you own in Italy or abroad, along with the related F24 forms used for paying taxes;
• F24 forms for advance payments made for the previous year's tax return;
• Any documents proving other types of income, such as occasional work or bank transfers received;
• Any documentation of income received from abroad;
• Invoices, receipts, or any documents related to deductible or tax-credit eligible expenses.

When talking about deductible and tax-credit eligible expenses, we’re referring to the well-known category of so-called “deductible expenses.” These are expenses incurred during the year that give you access to tax benefits. Below is a list of the main ones:

• Rental agreements for individuals living in rented accommodation;
• Mortgage interest payment receipts;
• Documentation for tax deductions related to home renovations or energy-saving improvements;
• Receipts or payment records for children’s enrollment in amateur sports activities;
• Medical expenses: doctor visits, prescription co-pays, receipts for medications and medical devices, etc.; in case these expenses are reimbursed by a medical insurance, the amount reimbursed cannot be included into the tax return and you should collect the summary of the reimbursement released by the medical insurance.
• Purchase of medical prosthetics;
• Dental expenses;
• Hearing aids;
• Hospital stays or private care facility expenses;
• Public transport subscription fees;
• School and nursery expenses;
• University fees;

• Life insurance premiums.

  
  

Expenses granting a tax deduction are to be paid via traceable payments: this means that the above listed expenses are to be paid via wire transfer or through credit or debit card. Evidence of the traceable payment should be collected together with the receipts of payment.

The Italian tax system provides tax schemes addressed to people who decide to move their residency to Italy to work and live. The common requirements provided by the tax schemes are:

• To become tax resident of Italy

• The partial exemption from the ordinary taxation of income produced in Italy as better explained in the following paragraphs.

  
  

In order to be eligible for these incentives the international talent is required to be a tax resident (earn income) in Italy for more than 183 days a year. You are eligible for the incentives if you become a resident and apply for them in the first part of the year (before July). If you become a resident in the second part of the calendar year, you will not be considered a resident for tax purposes for that year since you have resided in Italy for less than 183 days thus you will be able to apply starting from the following year.

According to Article 2 of the Italian Income Tax Code (Presidential Decree No. 917/1986, also known as TUIR), an individual is considered a tax resident in Italy if, for the greater part of the tax period—namely, for at least 183 days (or 184 days in the case of a leap year)—they meet at least one of the following conditions:

• they are registered in the official register of the resident population (anagrafe);
• they have their domicile in Italy, defined under Article 43 of the Italian Civil Code as the principal center of their personal and family interests;
• they have their residence in Italy, understood as the habitual place of living;

• they are physically present in Italy for more than 183 days, including partial days.

  
  

Tax residency should be carefully addressed so it is advisable to seek advice from a tax consultant.

Researchers and professors can benefit from 90% exemption on income from employment and self-employment produced in Italy.

The benefit applies starting from the tax year in which the professor or researcher becomes tax resident in the territory of the Italian State and in the following 4 years. Therefore, the benefit applies for a total of 5 years.

Extension for further years can apply as follows:

• the regime can be extended for another 3 years (for a total of 8 years) when the professor or researcher has a minor child or dependent or a child in foster care for adoption. The same period of application is granted to professor or researcher becoming owner of a real estate in Italy, during the 12 months prior to the transfer or during the first 5 years of application of the regime.
• The regime can be extended for another 6 years (for a total of 11 years) when the professor or researcher has two minor children or dependent or children in foster care for adoption.
• The regime can be extended for another 8 years (for a total of 13 years) when the professor or researcher has three minor children or dependent or children in foster care for adoption.

The extension is granted provided that the professor or the researcher qualifies as a tax resident of Italy during the whole period of application of the tax benefit.

Conditions to be met in order to receive the tax incentives:

• Holding university degree or equivalent qualification - the qualifications obtained abroad are not automatically recognized in Italy. A “declaration of value” from the consular authority needs to obtain. This is a document certifying the value of the qualification in the country where it is obtained. The declaration must be written in Italian and issued by the Italian Diplomatic Representatives Abroad (Embassies/Consulates).
• Have been a permanent resident abroad, not occasionally.
• Have carried out documented research and teaching activities for at least two consecutive years, at private or public research centers or universities (proper documentation for the activities needs to be provided).
• Carry out teaching and researching in Italy
• Acquire the residence for tax purposes in Italy

The Impatriati regime provides for the application of ordinary tax rates (IRPEF, additional regional and municipal taxes) on 50% on the employment income produced in Italy (reduced to 40% under certain circumstances), up to a maximum yearly income of 600,000 euro. The regime is applicable for 5 years.

The requirements to qualify for the special tax regime are the following:

1. The individual should have qualified as non-tax resident of Italy for the three years preceding the arrival in Italy which increase to six or seven when intracompany transfer occurs or for remote workers;
2. The individual should commit to live and work in Italy for at least four years, qualifying as tax resident of Italy according to art. 2 of the Italian tax law (TUIR);
3. The individual should work predominantly in Italy (i.e., 183 days per year at least);

4. The individual should meet the requirements of high qualifications or specialisation as defined by Legislative Decree n° 108/2012 and n° 206/2007.

   
   

The same regime applies to income produced in Italy by self-employees, registering the VAT position in Italy.

The law requires the individual need to qualify as a tax resident of Italy for 4 of the 5 years of application of the tax benefit.

High qualification or specialisation exists when the professional has a higher education qualification title, issued by competent authorities in the country where it was obtained, certifying completion of a higher education course lasting at least three years and the related higher professional qualification, within levels 1 (legislators, entrepreneurs and high leadership), 2 (intellectual, scientific and highly specialised professions) and 3 (technical professions) of the ISTAT classification of professions CP 2011, certified by the country of origin and accepted in Italy OR be in possession of the requisites provided for by the legislative decree no. 206/2007, limited to the practice of the professions regulated in this decree.

Researchers, Professors and “impatriates” with income from employment (subordinate work)

They must submit a written request to the employer, including:

• general information (name, surname and date of birth)
• tax code (codice fiscale)
• indication of the date of transfer return to Italy and the first employment contract in Italy (in case of following recruitments or more employment relationships)
• declaration certifying the conditions envisaged by the tax incentives for which application is requested
• indication of the current residence in Italy and date of registration with the Anagrafe
• commitment to promptly communicate any change in residence before the end of the minimum period provided for by the law for which the benefit is requested
• declaration certifying that the individual is not simultaneously benefiting from the tax incentives provided for by Article 44 of Decree Law no. 78/2010, by Law no. 238/2010, by Article 16 of Decree Law no. 147/2015 and Article 24-bis of the TUIR.

The employer applies the benefit from the pay period following the request and, at the time of the adjustment, from the date of the hiring, by applying the withholding tax on the taxable amount reduced to the percentage of taxable income envisaged by the favourable tax scheme (10% for researchers and professors, 50% for “impatriate” workers).

If the employer could not grant the benefit, the taxpayer can benefit from it, if the requirements established by law occur, directly in the tax return. Should the employee change the employer during the 5-year-period, the request must be sent to the new employer, in order to continue benefitting from the regime. The request must be submitted to the current employer also in case of second or further employment (different from the one for which the worker has returned).

Researchers, Professors and “impatriates” with income from self-employment

They can benefit from the tax regime directly during the submission of the tax return or, as an alternative, they can benefit from the incentive when applying the withholding tax made by the client on the fees received. In this case, they must submit a written request to their clients. The request includes:

• general information (name, surname and date of birth)
• tax identification number
• date of transfer to Italy
• declaration of possessing the requisites envisaged by the favorable tax regime for which application is requested
• current residence in Italy and date of registration with the Anagrafe

• declaration of not simultaneously benefiting from the tax incentives provided for by Article 44 of Decree Law no. 78/2010, by Law no. 238/2010, by Article 16 of Decree Law no. 147/2015 and Article 24-bis of the TUIR.

  
  

The client, at the time of payment, applies a 20% withholding tax on the taxable amount reduced to the percentage of taxable income provided for by the relevant incentive (10% for researchers and professors, 50% for “impatriate” workers).