For those considering moving to Italy

Individuals who stay in Italy for 183 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals who have their permanent residence or habitual place of abode in Italy.

Tax residents are taxed on their worldwide income in Italy, while non-resident taxpayers are taxed only on income sourced in Italy.

Italy has a progressive tax system, with rates ranging from 23 to 43%. In addition, regional surtaxes apply, which may vary from 0.7 to 3.33%, as well as municipal surtaxes of up to 0.8%.

Italy grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Italy on the same income.

Italy has a wealth tax on real estate assets and financial assets held outside Italy. The rate is 1.06% on real estate (0.4% for a primary residence), and 0.2% on financial assets (0.4% if the assets are held in a low-tax jurisdiction).

The tax year in Italy corresponds with the calendar year.

The individual tax return in Italy must be filed by 30 September of the year following the tax year.

The name of the tax authority in Italy is Agenzia delle entrate (Tax Income Agency).

Italy has tax treaties with approximately 100 countries, including Norway.

Italy has property tax at the municipal level, with rates varying from municipality to municipality.