Comprehensive Italian Tax Manual for the Year 2025
Living in Italy: An Unofficial Guide to the 2025 Tax System
Navigate Italy's tax system with ease in 2025. Here's what you need to know about deadlines, tax residency, and non-resident obligations.
Tax Deadlines Simplified
Mark your calendar! The prime months for Italian taxpayers are usually late spring, as this is when the window for filing the annual income tax declaration (or dichiarazione dei redditi) opens. Here are the relevant dates for 2025:
- Income Tax Declaration: Submit your Modello 730/2025 by September 30th, 2025[5]. This form is primarily used for employed and retired individuals. The review period starts on April 30th, 2025 with a submission period after May 15th, 2025.
- IMU Payment: IMU (Imposta Municipale Unica) instalment deadlines often fall in June and December, though specific dates may vary based on local regulations.
Italian Tax Residency: Who's In and Who's Out
An Italian tax resident is anyone who spends at least 183 days in Italy during a given calendar year (184 days in leap years). This applies to those who are both formally registered as residents and those who live here unofficially for more than half the year.
However, even if you're not an Italian tax resident, you might still be required to file and pay taxes on income generated within Italy.
Taxes for Non-Residents: Global Income Reporting
If you're an Italian tax resident, you're expected to declare your global income – income earned not just in Italy but anywhere in the world. However, you may not need to pay taxes on foreign income twice, thanks to Italy's double taxation agreements with many countries, including the US and the UK[3].
Streamlined Tax Filing for Some
Italy offers simplified tax filing, leveraging data from various sources like employers, banks, and healthcare facilities to improve the taxpayer experience[5].
Seeking Assistance: Tax Experts and Assistance Centers
The Italian bureaucracy can be overbearing, but help is always available. For straightforward tax situations or if you speak some Italian, tax assistance centres (CAF) may provide the guidance you need. For complex tax situations or those dealing with multiple sources of income, seeking help from a qualified tax expert could be beneficial. All Italian commercialisti (accountants) must be registered with the national association, CNCDEC, and you can locate registered professionals in your area by searching their website using your postal code[4].
Please note that our website cannot offer individual tax advice. For detailed information about Italian taxes, visit the Italian Revenue Agency's website or consult a qualified tax professional or tax assistance center.
- The Italian tax system in 2025 will involve an income tax declaration, with the Modello 730/2025 to be submitted by September 30th, 2025.
- The annual review period for the income tax declaration in Italy begins on April 30th, 2025, with the submission period commencing after May 15th, 2025.
- Residents of Italy, defined as those spending 183 days (184 in leap years) in the country, are required to pay taxes on their global income.
- Non-residents may still be required to file and pay taxes on income generated within Italy, even if they are not Italian tax residents.
- Simplified tax filing is available in Italy, utilizing data from various sources like employers, banks, and healthcare facilities.
- The Italian bureaucracy can be complex, but assistance is available at tax assistance centers (CAF) or from qualified tax experts.
- Italian commercialisti (accountants) must be registered with the national association, CNCDEC, and can be found using a postal code search on their website.
- In 2025, IMU (Imposta Municipale Unica) instalment deadlines will likely fall in June and December, though local regulations may cause variations in these dates.
