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Italian Taxation System

Taxation in Italy is levied at national, regional and municipal level. The Italian tax system is managed by the Agenzia delle Entrate (Italian Inland Revenue). The Tax Year runs from 1st January to 31st December.
All workers are subject to taxation of their income or other benefits, except for daily allowances paid for business trips and lunch tickets. The amount of tax to be paid depends on the type and duration of the contract.
Depending on your status in Italy (resident or not) you will be subject to different taxation.

For more information
please read the Guide on taxation for researchers.

Foreigners living in Italy will be classified as Resident if:
- for 183 days of a calendar year they were registered with the registry office of the Registry Office (Ufficio Anagrafe), or
- for 183 days of a calendar year they had their main place of business or residence in Italy
- for 183 days of a calendar year they had their centre of vital interest (i.e. family) in Italy


Taxes to be paid in Italy if you are resident:
(Personal Income Tax)
A progressive scale is applied to successive portions of taxable income under IRPEF. Personal Income Tax rates range from 23% to 43% (from 01/01/2007). In addition, a regional surcharge ranging from 1.23% to 2.03% is levied under IRPEF depending on the level of income and region of residence together with a municipal surcharge of up to 0.9% depending on the municipality of residence.
Social security
The rate depends upon the classification of the employer for social security purposes and the position of the employee (e.g. manager). Generally an employee pays approximately 10% of gross salary whilst the employer's contribution is between 28% and 30% of gross salary. For more information: INPS (National Social Security Institute)
Accident insurance
This type of insurance, compulsory for all employers hiring workers in activities which the law defines as risky, protects workers from any kind of damage resulting from work-related accidents and occupational diseases freeing employers from any civil liability. For more information INAIL (National Institute for accidents at work)
Regional tax on productive activities (IRAP)
A regional tax of 3.90% on net production value is levied on the company income of non-commercial bodies and professionals.


Taxes to be paid in Italy if you are NOT a resident
The taxation basis for foreigners living in Italy but who are not classified as residents is different to the residents' basis detailed previously. Non-residents are only taxed on income and gains arising in Italy, compared to worldwide income and gains for residents.
Income tax is deducted at source by employers on the basis of the estimated annual income. The balance of tax due is calculated at the end of the year. If you are an employee, it is not usually necessary to complete a tax return, unless you have several sources of income. The self-employed must complete a tax return and pay the tax due on their income. Tax is payable a year in advance (in June and November) on the basis of the previous year's income.


Bilateral agreements against Double Taxation
Foreign researchers who have fixed residence in a country that has signed an agreement with Italy against double taxation are generally allowed to choose whether to pay taxes in their country of residence or in Italy, usually for a maximum of two years. In order to benefit from such bilateral agreements, the researcher should provide proof of the actual payment of taxes in their country of residence (in general this statement is issued by Inland Revenue or equivalent body). 
Italy has signed bilateral agreements with the following countries: Albania, Algeria, Argentina, Armenia; Australia, Austria, Bangladesh, Belgium, Brazil, Bulgaria, Canada , China , Cyprus, South Korea, Republic of Côte d'Ivoire, Denmark, Ecuador, Egypt, United Arab Emirates (UAE), Estonia, Ethiopia, Russian Federation, Republic of the Philippines, Finland, France, Georgia, Ghana, Germany, Greece, India, Indonesia, Ireland, Iceland, Israel, Former Yugoslavia, Kazakhstan, Kuwait, Latvia, Lithuania, Luxemburg, Former Yugoslavian Republic Of Macedonia (FYROM), Malaysia, Malta, Morocco, Mauritius, Mexico, Mozambique, Norway, New Zealand, Oman, Netherlands, Pakistan, Poland, Portugal, UK, Czech Republic, Slovak Republic, Romania, Senegal, Syria, Republic of Singapore, Spain, Sri Lanka, USA, South Africa, Sweden, Switzerland, Tanzania, Thailand, Trinidad and Tobago, Tunisia, Turkey, Ukraine, Uganda, Hungary, Soviet Union, Uzbekistan, Venezuela, Vietnam, Zambia.
Click here to read the text of the agreements and for further information.

We suggest you to check your  "tax situation" with your host organisation!!!


Source: Agenzie delle Entrate, Italian Minsitry of Economics and FinanceEURAXESS Italy

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