Tax residency
When Italy taxes you
A visa lets you stay. It does not decide who taxes you. In Italy that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Resident if present more than 183 days in a calendar year, OR having residence (habitual abode) or domicile (centre of personal/economic interests) in Italy; AIRE registration alone does not defeat residency Special regimes: (a) new-residents flat tax on foreign income raised from EUR 200,000 to EUR 300,000/year from 1 Jan 2026; (b) impatriate regime exempts 50% (60% with a child) of Italian income up to EUR 600,000 for 5 years.
How your income is taxed
National IRPEF progressive to a 43% top rate, plus regional (about 1.2-3.3%) and municipal surcharges; new-residents flat tax substitutes EUR 300,000/year on foreign income
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Italy, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Italy included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.