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Italy

#12 of 25Worldwide43%

Europe · Rome · EUR

EU's third-largest economy with compelling special tax regimes: a EUR 300k flat tax for HNWIs, 50% impatriate income exemption, and the forfettario 5-15% flat tax for freelancers under EUR 85k. Milan is the primary tech hub with 9 unicorns. Notoriously complex bureaucracy and aggressive foreign asset reporting offset otherwise strong fundamentals.

70
Overall Score
Tax32
Funding100
Visa90
Residency68
Tax Res.55
Practical83
Remote64
Family85
Ecosystem65

Dimension Profile

Dimension Breakdown

Corporate Tax Rate
27.9%
Capital Gains Rate
26%
Crypto Capital Gains
26%
26% in 2025 (EUR 2,000 exemption removed). Rises to 33% from January 2026. Euro stablecoins remain at 26%. 0.2% annual IVAFE wealth tax on crypto held abroad. Mandatory Quadro RW reporting on all holdings.
Territorial System
No
IP Box Regime
Yes
Tax Treaties
100
VAT Rate
22%
Dividend Withholding
26%
Holding Company Viable
Yes
Notes
Patent Box replaced by 210% super-deduction on qualifying R&D costs (110% additional). R&D tax credit at 10% base (up to 45% in Southern Italy for small businesses). Banks and financial institutions face higher IRAP at 4.65% (2026-2028). Innovative startup investors get 65% IRPEF deduction.
3 sources cited

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