Income Tax

Italian tax brackets – 2022 update

Almost every country in the world has an income tax which taxpayers have to pay on income they generate throughout the year. In Italy, such tax, is called IRPEF “Imposta sul Reddito delle Persone Fisiche”. As the name suggests, IRPEF is levied on income generated by natural persons (individuals), as opposed to Corporate Tax “IRES” …

Italian tax brackets – 2022 update Read More »

Regime Forfetario – 2023 update

Several European (and non European) countries have a small business tax regime, which provides certain simplifications as well as reduced taxation to businesses within a certain threshold. Since 2015, Italy has introduced the Regime Forfetario, which has been amended various times throughout its life span. The 2023 budget law has introduced new rules for individuals in …

Regime Forfetario – 2023 update Read More »

Newspaper and bills -Capital Gains Tax in Italy

Capital Gains Tax in Italy

In this article we will cover what a capital gain is, what counts as one, what the tax exemptions are and how capital gains apply to Italian residents as well as how they apply to non-residents. What a Capital Gain Is In the Italian tax system there are six categories of income: employment income, business …

Capital Gains Tax in Italy Read More »

Dividends: regulations and taxation regime

How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, paragraph 3 of Presidential Decree no. 917/86) and for entrepreneurs subject to Irpef (Articles 58, …

Dividends: regulations and taxation regime Read More »

Becoming a photographer: tax and contribution guide

Guide to the fiscal, administrative, and contributory regulations for becoming a photographer. VAT number, tax regimes, freelance photographers, and those who intend to start a business related to the photos they take and produce. Do you want to start a photography business? Do you want to know what you need to do to start your …

Becoming a photographer: tax and contribution guide Read More »

Scroll to Top