[{"data":1,"prerenderedAt":1286},["ShallowReactive",2],{"compare-pair-france-vs-italy":3,"compare-france-italy":94},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":39,"countryASlug":40,"countryB":41,"countryBSlug":42,"description":22,"excerpt":43,"extension":44,"extraRows":45,"faqs":46,"flagA":56,"flagB":57,"heroImage":58,"lastUpdated":59,"meta":60,"metaDescription":61,"metaTitle":62,"navigation":63,"path":64,"relatedCompares":65,"seo":72,"stem":73,"verdict":74,"winners":78,"__hash__":93},"compare\u002Fcompare\u002Ffrance-vs-italy.md","France vs Italy taxes",[9,10,11],"Households using France's family quotient","Groups that need the French consumer market","Residents whose wealth is financial rather than French real estate",[13,14,15],"Investors comparing 26% substitute tax with French PFU","Qualifying new residents considering the lump-sum","Families using Italy's 4%\u002F6%\u002F8% inheritance scale",{"type":17,"value":18,"toc":35},"minimark",[19,23,26,29,32],[20,21,22],"p",{},"France and Italy look similar from a distance: large EU economies, progressive personal tax, 20%-plus VAT and serious payroll charges. The useful comparison is how each country taxes stored wealth and financial income.",[20,24,25],{},"France concentrates annual wealth tax on real estate. IFI applies when net taxable non-professional real estate exceeds EUR 1.3 million, with a progressive scale from 0.5% to 1.5%. Listed shares and ordinary cash are generally outside that base. Investment income is a different story: from 2026 the default PFU on dividends, interest and securities gains is 31.4%, unless the household elects the progressive income-tax scale. Corporate tax is 25%, with a 15% SME band on the first EUR 42,500. Standard VAT is 20%. Inheritance tax can reach 60%. Exit tax can apply to unrealised gains on qualifying shareholdings when residence ends.",[20,27,28],{},"Italy does not levy a broad domestic net wealth tax. What it does levy is IVIE on foreign real estate and IVAFE on foreign financial assets, so a globally invested Italian resident is not wealth-tax free. Most dividends and capital gains take a 26% substitute tax. Crypto is generally 33% from 2026. Companies pay 24% IRES plus generally 3.9% IRAP. VAT is 22%. Inheritance and gift tax is comparatively mild at 4%, 6% or 8% with relationship-based allowances.",[20,30,31],{},"Special regimes then decide many relocation files. Italy's forfettario can replace ordinary IRPEF for qualifying small businesses. The new-resident lump-sum is EUR 300,000 a year from 1 January 2026 on eligible foreign income. France's household quotient can help families in a way Italy's local IRPEF surtaxes do not.",[20,33,34],{},"Choose France when the reason is French work, family or a business that needs that market, and keep IFI and PFU in the model. Choose Italy when 26% financial tax, succession, IVIE\u002FIVAFE exposure or a real substitute-tax regime is the point of the move.",{"title":36,"searchDepth":37,"depth":37,"links":38},"",2,[],"France","france","Italy","italy",null,"md",[],[47,50,53],{"question":48,"answer":49},"Is France or Italy better for investors?","Italy is usually lighter on standard financial gains and dividends at 26%, against France's 31.4% PFU. France can still suit investors whose assets sit outside IFI and who prefer French market infrastructure.",{"question":51,"answer":52},"Does Italy have a wealth tax like French IFI?","Italy has no general net wealth tax and no IFI-style tax on all real estate. Residents can still pay IVIE on foreign real estate and IVAFE on foreign financial assets.",{"question":54,"answer":55},"Which country is better for inheritance?","Italy is usually lighter, with 4%, 6% or 8% rates by relationship. French inheritance tax ranges from 5% to 60% depending on the heir class and allowances.","🇫🇷","🇮🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"France vs Italy tax comparison for 2026. Compare income tax, corporate tax, capital gains, IFI versus IVIE\u002FIVAFE, inheritance tax and inbound regimes.","France vs Italy taxes (2026): IFI, IVIE\u002FIVAFE and PFU",true,"\u002Fcompare\u002Ffrance-vs-italy",[66,69],{"title":67,"path":68},"France vs Germany","\u002Fcompare\u002Ffrance-vs-germany",{"title":70,"path":71},"Portugal vs Italy","\u002Fcompare\u002Fportugal-vs-italy",{"title":7,"description":22},"compare\u002Ffrance-vs-italy",[75,76,77],"Both countries tax ordinary residents on worldwide income at high progressive rates: France 0% to 45% plus possible high-income contribution, Italy IRPEF 23% to 43% plus local surtaxes. Neither is a low-tax salary move.","The structural split is wealth and investment design. France's IFI taxes non-professional real estate above EUR 1.3 million at 0.5% to 1.5%, and most securities income takes a 31.4% PFU. Italy has no general net wealth tax, instead charging IVIE and IVAFE on foreign real estate and foreign financial assets, and it generally uses a 26% substitute tax on financial income.","Choose France for a large domestic market and household-quotient payroll. Choose Italy when the 26% financial rate, 4%\u002F6%\u002F8% succession scale, forfettario or the EUR 300,000 new-resident lump-sum actually applies.",[79,83,87,90],{"taxType":80,"winner":81,"note":82},"Personal income tax","B","Italy's national IRPEF tops at 43% before local surtaxes; France reaches 45% and can add a 3%\u002F4% exceptional contribution.",{"taxType":84,"winner":85,"note":86},"Corporate tax","A","France's general corporate rate is 25%; Italy combines 24% IRES with generally 3.9% IRAP.",{"taxType":88,"winner":81,"note":89},"Capital gains tax","Italy generally taxes financial gains at 26%; France's standard securities PFU is 31.4% from 2026.",{"taxType":91,"winner":81,"note":92},"Wealth tax","Italy has no general net wealth tax and uses IVIE\u002FIVAFE on foreign assets; France levies IFI of 0.5% to 1.5% on taxable real-estate wealth above EUR 1.3 million.","2mdfH_2Jc4zbvykmyWy-Nru90RpUZZlgihZPUDlNP1g",{"a":95,"b":753},{"index":96,"details":211},{"id":97,"title":98,"bestFor":99,"body":105,"country":39,"countryFacts":112,"countrySlug":40,"description":109,"excerpt":43,"extension":44,"faqs":118,"flag":56,"heroImage":43,"howItWorks":128,"lastUpdated":132,"meta":133,"metaDescription":134,"metaTitle":135,"navigation":63,"otherTaxes":136,"pageType":166,"path":167,"relatedFormations":168,"relatedGuides":169,"seo":170,"stem":171,"summaryCards":172,"taxBracketSections":191,"taxBrackets":192,"taxRates":193,"taxSlug":43,"taxType":43,"visas":204,"watchOut":205,"__hash__":210},"taxes\u002Fcountry\u002Ffrance\u002Findex.md","Taxes in France",[100,101,102,103,104],"Expats","Employees","Founders","Investors","Cross-border groups",{"type":17,"value":106,"toc":110},[107],[20,108,109],{},"France is a full-rate EU tax system, not a zero-tax destination. The useful planning work is in the details: household income tax, social charges, the 31.4% investment flat tax, corporate tax, IFI on real estate and inheritance rules that still reach many cross-border families.",{"title":36,"searchDepth":37,"depth":37,"links":111},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},"Europe","EUR","120+","No","Compliant",[119,122,125],{"question":120,"answer":121},"Is France a high-tax country?","Yes. France combines progressive personal income tax, heavy social charges, 25% corporate tax, VAT, real-estate wealth tax and inheritance tax. The exact burden depends on salary versus capital income, household composition and asset mix.",{"question":123,"answer":124},"Does France have a wealth tax?","France no longer has a broad net wealth tax on financial assets. It does levy IFI, an annual tax on non-professional real estate when net taxable real-estate wealth exceeds EUR 1.3 million.",{"question":126,"answer":127},"What should expats and founders check first?","Start with tax residence, payroll social security, PFU versus progressive taxation of investment income, IFI exposure, inheritance rules and whether a French company triggers 25% corporate tax plus local and payroll costs.",[129,130,131],"France taxes residents on worldwide income and non-residents on French-source income. Personal income tax (IR) is progressive from 0% to 45% on the household share after the family quotient, and high earners can also face a 3% \u002F 4% exceptional contribution.","Most dividends, interest and securities gains fall under the prélèvement forfaitaire unique (PFU). From 2026 the standard combined rate is 31.4% (12.8% income tax + 18.6% social levies), with an option to elect the progressive scale instead when that produces a better result.","Companies generally pay 25% corporate income tax, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs. France also levies VAT, payroll social security, real-estate wealth tax (IFI), inheritance and gift tax, property taxes and, for large multinationals, Pillar Two minimum tax.","August 2026",{},"France tax overview for expats, founders and investors. Compare income tax, IFI wealth tax, inheritance tax, corporate tax, dividend tax, PFU capital gains and VAT.","Taxes in France: income, wealth, corporate and dividend tax (2026)",[137,141,144,148,151,154,158,162],{"title":138,"slug":139,"icon":140},"Income tax","income-tax","💼",{"title":91,"slug":142,"icon":143},"wealth-tax","💰",{"title":145,"slug":146,"icon":147},"Inheritance tax","inheritance-tax","🏛️",{"title":88,"slug":149,"icon":150},"capital-gains-tax","📈",{"title":84,"slug":152,"icon":153},"corporate-tax","🏢",{"title":155,"slug":156,"icon":157},"Dividend tax","dividend-tax","💸",{"title":159,"slug":160,"icon":161},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":163,"slug":164,"icon":165},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Ffrance",[],[],{"title":98,"description":109},"country\u002Ffrance\u002Findex",[173,176,179,182,185,187],{"label":138,"value":174,"note":175},"0% - 45%","Plus high-income surtax",{"label":91,"value":177,"note":178},"IFI 0.5% - 1.5%","Real estate only above EUR 1.3m",{"label":84,"value":180,"note":181},"25%","15% SME band on first EUR 42,500",{"label":88,"value":183,"note":184},"31.4%","Standard PFU on securities",{"label":155,"value":183,"note":186},"Flat tax for residents",{"label":188,"value":189,"note":190},"VAT","20%","Standard mainland rate",[],[],[194,196,197,199,200,201,202],{"label":138,"value":174,"badge":195},"Progressive",{"label":91,"value":177},{"label":145,"value":198},"5% - 60%",{"label":88,"value":183},{"label":84,"value":180},{"label":155,"value":183},{"label":188,"value":203},"20% \u002F 10% \u002F 5.5% \u002F 2.1%",[],[206,207,208,209],"France is not a low-tax jurisdiction. Social charges on employment income and investment income often matter as much as the headline income-tax bracket.","There is no general net wealth tax on financial assets, but IFI still taxes non-professional real estate above EUR 1.3 million, and property, transaction and succession taxes remain material.","The 2026 rise in social levies on many capital items lifted the standard PFU from 30% to 31.4%. Model both the flat tax and the progressive option before filing.","Exit tax, CFC-style anti-abuse rules, transfer pricing and treaty residence all matter if you are moving in or out of France with substantial shareholdings.","6PakPh-PthWl_N23SlRLDQgIjlihjumPwYzQ2fiUn8g",{"income-tax":212,"corporate-tax":317,"capital-gains-tax":395,"dividend-tax":483,"wealth-tax":561,"inheritance-tax":657},{"id":213,"title":214,"bestFor":215,"body":219,"country":39,"countryFacts":226,"countrySlug":40,"description":223,"excerpt":43,"extension":44,"faqs":227,"flag":56,"heroImage":43,"howItWorks":237,"lastUpdated":132,"meta":241,"metaDescription":242,"metaTitle":243,"navigation":63,"otherTaxes":244,"pageType":252,"path":253,"relatedFormations":254,"relatedGuides":255,"seo":256,"stem":257,"summaryCards":258,"taxBracketSections":273,"taxBrackets":274,"taxRates":294,"taxSlug":139,"taxType":138,"visas":310,"watchOut":311,"__hash__":316},"taxes\u002Fcountry\u002Ffrance\u002Fincome-tax.md","Income tax in France",[101,100,216,217,218],"Contractors","High earners","Cross-border workers",{"type":17,"value":220,"toc":224},[221],[20,222,223],{},"France taxes residents on worldwide income, but the practical bill is rarely just the top bracket. Household shares, social charges, withholding at source and the split between progressive income and the investment flat tax usually decide the real outcome.",{"title":36,"searchDepth":37,"depth":37,"links":225},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[228,231,234],{"question":229,"answer":230},"Do expats pay income tax in France?","Yes, if they are French tax residents or have French-source income. Residents are taxed on worldwide income; non-residents are taxed on French-source income only.",{"question":232,"answer":233},"What is the top income tax rate in France?","The top progressive rate is 45% for 2025 income declared under the 2026 scale, before the exceptional high-income contribution and before social charges.",{"question":235,"answer":236},"Is salary taxed differently from investment income?","Yes. Employment and business income generally go through the progressive scale and payroll or assessment rules, while many dividends, interest and securities gains default to the 31.4% PFU unless you elect the progressive option.",[238,239,240],"French tax residents are taxed on worldwide income. Non-residents are taxed on French-source income only. Residence is based on domestic tests such as household (foyer), principal place of stay, main professional activity or centre of economic interests, not only a 183-day count.","Income tax is assessed on the household using the family quotient. Taxable income is divided into shares, the progressive scale is applied to each share, then the result is multiplied back by the number of shares. That is why two households with the same gross income can face very different bills.","Employees usually pay through monthly withholding at source (prélèvement à la source). Self-employed people and many residents still file an annual return and settle differences by assessment. Social charges on employment income sit beside income tax and often dominate the real take-home calculation.",{},"France income tax guide for expats and employees. See 2026 brackets for 2025 income, family quotient, high-income surtax, social charges and filing notes.","France income tax: rates, brackets and expat rules (2026)",[245,246,247,248,249,250,251],{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"tax","\u002Fcountry\u002Ffrance\u002Fincome-tax",[],[],{"title":214,"description":223},"country\u002Ffrance\u002Fincome-tax",[259,261,265,269],{"label":80,"value":174,"note":260},"Progressive scale per household share",{"label":262,"value":263,"note":264},"Highest bracket","45%","Above EUR 181,917 per share",{"label":266,"value":267,"note":268},"High-income surtax","3% \u002F 4%","Exceptional contribution (CEHR)",{"label":270,"value":271,"note":272},"Annual tax return","Yes","Spring filing for prior-year income",[],[275,279,283,287,291],{"band":276,"rate":277,"note":278},"Up to EUR 11,600","0%","Per household share, 2025 income \u002F 2026 scale",{"band":280,"rate":281,"note":282},"EUR 11,601 to EUR 29,579","11%","First taxable band",{"band":284,"rate":285,"note":286},"EUR 29,580 to EUR 84,577","30%","Middle band",{"band":288,"rate":289,"note":290},"EUR 84,578 to EUR 181,917","41%","Upper band",{"band":292,"rate":263,"note":293},"Above EUR 181,917","Top marginal rate before CEHR",[295,299,301,303,305,308],{"label":296,"value":297,"badge":298},"Tax-free band","EUR 11,600","2026 scale",{"label":300,"value":281},"Entry rate",{"label":302,"value":263},"Top rate",{"label":304,"value":267},"Exceptional high-income contribution",{"label":306,"value":307},"Employment social charges","Material",{"label":309,"value":183},"Investment flat tax (PFU)",[],[312,313,314,315],"The brackets above are applied per share of the family quotient, not automatically to the household’s full gross income. Married or civil-partnership households and dependent children change the math.","Social charges are separate from income tax. On salaries they are shared between employer and employee; on many investment items they form part of the 31.4% PFU from 2026.","High earners can face the exceptional contribution on high incomes (CEHR) at 3% and 4% once reference income crosses the statutory thresholds.","Non-residents can face minimum withholding rates on French-source employment or business income, so treaty residence and source rules still need checking.","z0pV9A8HDYh7yG8dAURxPxM0utlq8Pod1_nDKflJw6s",{"id":318,"title":319,"bestFor":320,"body":323,"country":39,"countryFacts":330,"countrySlug":40,"description":327,"excerpt":43,"extension":44,"faqs":331,"flag":56,"heroImage":43,"howItWorks":341,"lastUpdated":132,"meta":345,"metaDescription":346,"metaTitle":347,"navigation":63,"otherTaxes":348,"pageType":252,"path":356,"relatedFormations":357,"relatedGuides":358,"seo":359,"stem":360,"summaryCards":361,"taxBracketSections":374,"taxBrackets":375,"taxRates":376,"taxSlug":152,"taxType":84,"visas":388,"watchOut":389,"__hash__":394},"taxes\u002Fcountry\u002Ffrance\u002Fcorporate-tax.md","Corporate tax in France",[102,321,322,104,103],"Operating companies","Holding companies",{"type":17,"value":324,"toc":328},[325],[20,326,327],{},"France is a high-compliance corporate jurisdiction with a clear 25% headline rate. The practical result still depends on SME relief, payroll costs, distributions, local taxes and whether group size pulls you into minimum-tax or exceptional-contribution rules.",{"title":36,"searchDepth":37,"depth":37,"links":329},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[332,335,338],{"question":333,"answer":334},"Does France have corporate tax?","Yes. The standard corporate income tax rate is 25%, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs.",{"question":336,"answer":337},"What is the total corporate tax rate in France?","Most companies start from 25%. Larger taxpayers can add the 3.3% social contribution on CIT, exceptional contributions for very high-turnover groups and, for in-scope multinationals, a 15% minimum tax framework.",{"question":339,"answer":340},"Are dividends from a French company taxed?","Yes. The company pays corporate tax on profits first. When profits are distributed, shareholders can face PFU taxation, progressive election rules or non-resident withholding depending on who receives the dividend.",[342,343,344],"French corporate income tax (impôt sur les sociétés, IS) generally applies to companies resident in France on French-source profits. In the usual territorial design, foreign permanent-establishment profits are often kept outside the French base when a treaty or PE structure applies, but anti-abuse, CFC-style and transfer-pricing rules still matter.","The standard rate is 25%. Qualifying small corporations can use 15% on the first EUR 42,500 of taxable profit if turnover and ownership conditions are met. Larger taxpayers may also face a 3.3% social contribution calculated on the corporate-tax bill once it exceeds EUR 763,000.","Very large groups can face an exceptional contribution based on high French turnover thresholds under recent finance laws, and multinationals above the EUR 750 million GloBE threshold can face France’s 15% domestic minimum top-up tax. Day-to-day operating companies still also deal with VAT, payroll, local business taxes and withholding taxes.",{},"France corporate tax guide for founders and companies. See the 25% standard rate, 15% SME band, social contribution, IP Box and Pillar Two notes.","France corporate tax: rates, SME band and company rules (2026)",[349,350,351,352,353,354,355],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"\u002Fcountry\u002Ffrance\u002Fcorporate-tax",[],[],{"title":319,"description":327},"country\u002Ffrance\u002Fcorporate-tax",[362,364,368,372],{"label":84,"value":180,"note":363},"Standard CIT rate",{"label":365,"value":366,"note":367},"SME reduced rate","15%","First EUR 42,500 if eligible",{"label":369,"value":370,"note":371},"Social contribution on CIT","3.3%","If CIT exceeds EUR 763,000",{"label":270,"value":271,"note":373},"Plus advances for most companies",[],[],[377,380,382,383,386],{"label":378,"value":180,"badge":379},"Standard corporate tax","Headline",{"label":365,"value":381},"15% on first EUR 42,500",{"label":369,"value":370},{"label":384,"value":385},"IP Box reduced rate","10%",{"label":387,"value":366},"QDMTT \u002F Pillar Two",[],[390,391,392,393],"A 25% headline rate is only the start. Payroll social security, VAT, local taxes, interest-deduction limits and transfer pricing can move the effective burden more than a small rate difference.","The SME 15% band is limited to the first EUR 42,500 and only applies if ownership and turnover tests are met. It is not a general small-business 15% rate on all profits.","Large companies can face additional contributions and Pillar Two top-up tax. Model group turnover carefully before assuming the ordinary 25% rate is the whole answer.","Distributions to shareholders are a separate layer. Resident individuals often face the 31.4% PFU on dividends, while non-resident withholding depends on status and treaty relief.","g6XUnNWh9wQ2VKbPWh6LwE7CmqOpzgFR11UCPOYjoSU",{"id":396,"title":397,"bestFor":398,"body":402,"country":39,"countryFacts":409,"countrySlug":40,"description":406,"excerpt":43,"extension":44,"faqs":410,"flag":56,"heroImage":43,"howItWorks":420,"lastUpdated":132,"meta":424,"metaDescription":425,"metaTitle":426,"navigation":63,"otherTaxes":427,"pageType":252,"path":435,"relatedFormations":436,"relatedGuides":437,"seo":438,"stem":439,"summaryCards":440,"taxBracketSections":455,"taxBrackets":456,"taxRates":457,"taxSlug":149,"taxType":88,"visas":476,"watchOut":477,"__hash__":482},"taxes\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax.md","Capital gains tax in France",[103,399,400,217,401],"Crypto holders","Property owners","Family offices",{"type":17,"value":403,"toc":407},[404],[20,405,406],{},"France splits capital gains into two practical worlds: a flat tax on most securities and a holding-period regime for real estate. Once you know which asset class you are dealing with, the rate, the social levies and any taper or exemption become much easier to map.",{"title":36,"searchDepth":37,"depth":37,"links":408},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[411,414,417],{"question":412,"answer":413},"Does France tax capital gains?","Yes. Securities gains are usually taxed at the 31.4% PFU from 2026, while real-estate gains follow a separate 19% income-tax regime plus social levies.",{"question":415,"answer":416},"Are crypto gains taxed in France?","Often yes for private disposals under the flat-tax style framework, unless a different regime or professional recharacterisation applies. Check the exact asset, frequency of trading and filing position.",{"question":418,"answer":419},"Are stock market gains taxed in France?","Yes for most resident investors. The default is the PFU, with a progressive-scale election available when that produces a better result.",[421,422,423],"Most capital gains on shares, funds and similar securities earned by French residents fall under the prélèvement forfaitaire unique. From 2026 the standard combined PFU is 31.4%, made up of 12.8% income tax and 18.6% social levies. Taxpayers may elect the progressive income-tax scale instead if that produces a lower overall bill.","Real estate is different. Taxable property gains are generally subject to 19% income tax plus social levies, with separate holding-period allowances that can fully exempt the income-tax portion after 22 years and the social-levy portion after 30 years. A principal residence is usually exempt.","Crypto and other digital assets are commonly taxed under the securities-style PFU framework for private individuals when they produce taxable disposal gains, though professional trading can be recharacterised. Exit tax can also catch unrealised gains when a resident leaves France with large shareholdings.",{},"France capital gains tax guide for investors. See the 31.4% PFU on securities, property CGT rules, principal-residence exemption and 2026 social-levy changes.","France capital gains tax: shares, property and crypto (2026)",[428,429,430,431,432,433,434],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax",[],[],{"title":397,"description":406},"country\u002Ffrance\u002Fcapital-gains-tax",[441,444,448,451],{"label":442,"value":183,"note":443},"Securities gains tax","Standard PFU from 2026",{"label":445,"value":446,"note":447},"Property gains tax","19% + social levies","Holding-period taper applies",{"label":449,"value":277,"note":450},"Principal residence","Qualifying main home usually exempt",{"label":452,"value":453,"note":454},"Progressive option","Available","Can elect IR scale instead of PFU",[],[],[458,461,464,467,470,473],{"label":459,"value":183,"badge":460},"Securities PFU",2026,{"label":462,"value":463},"PFU income-tax component","12.8%",{"label":465,"value":466},"PFU social levies","18.6%",{"label":468,"value":469},"Real-estate income tax","19%",{"label":471,"value":472},"Full property IR exemption","22 years",{"label":474,"value":475},"Full property social exemption","30 years",[],[478,479,480,481],"The PFU default is not always best. Households with lower marginal brackets sometimes prefer the progressive election, especially where older shareholding allowances still matter.","Property is not taxed like listed shares. The 19% real-estate rate, social levies, surtax on large gains and 22\u002F30-year tapers all need a separate calculation.","Leaving France can trigger exit tax on unrealised gains when shareholdings cross the value or ownership thresholds, with deferral possible only in qualifying cases.","Foreign withholding tax, PEA wrappers and professional-versus-private characterisation can change the final answer even when the headline rate looks simple.","l-Loxvuz5BmhksDHoNBVL1ICctAPbJwjxEwjjig5gnw",{"id":484,"title":485,"bestFor":486,"body":489,"country":39,"countryFacts":496,"countrySlug":40,"description":493,"excerpt":43,"extension":44,"faqs":497,"flag":56,"heroImage":43,"howItWorks":507,"lastUpdated":132,"meta":511,"metaDescription":512,"metaTitle":513,"navigation":63,"otherTaxes":514,"pageType":252,"path":522,"relatedFormations":523,"relatedGuides":524,"seo":525,"stem":526,"summaryCards":527,"taxBracketSections":539,"taxBrackets":540,"taxRates":541,"taxSlug":156,"taxType":155,"visas":554,"watchOut":555,"__hash__":560},"taxes\u002Fcountry\u002Ffrance\u002Fdividend-tax.md","Dividend tax in France",[103,487,322,217,488],"Shareholders","Cross-border investors",{"type":17,"value":490,"toc":494},[491],[20,492,493],{},"France’s dividend system is built around a flat tax for residents and withholding for many non-residents. The headline number is useful, but the better question is whether PFU, progressive election or treaty relief produces the lowest all-in result for your facts.",{"title":36,"searchDepth":37,"depth":37,"links":495},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[498,501,504],{"question":499,"answer":500},"Does France tax dividends?","Yes. Resident individuals usually face the 31.4% PFU from 2026 unless they elect progressive taxation. Non-residents face domestic withholding that may be reduced by treaty.",{"question":502,"answer":503},"Does France have dividend withholding tax?","Yes for many cross-border payments. Domestic law commonly withholds 12.8% for non-resident individuals, with different rates or exemptions for companies and treaty claimants.",{"question":505,"answer":506},"Are foreign dividends taxed in France?","Often yes if you are a French tax resident. The French flat tax or progressive option, foreign withholding tax and treaty relief all need to be checked together.",[508,509,510],"French-resident individuals usually pay the prélèvement forfaitaire unique on taxable dividends. From 2026 the combined default is 31.4%: 12.8% income tax and 18.6% social levies. You can elect progressive income tax instead, often with a 40% allowance on qualifying dividends when that route is chosen.","Domestic payments to non-resident individuals are generally subject to 12.8% withholding tax. Corporate non-resident recipients often face a higher domestic rate, commonly 25%, unless an EU parent-subsidiary exemption or a treaty reduces or eliminates the tax.","Corporate shareholders can also benefit from participation-exemption style rules on qualifying holdings, so the shareholder result depends heavily on whether the recipient is an individual, a company, a resident or a non-resident.",{},"France dividend tax guide for investors and shareholders. See the 31.4% PFU for residents, progressive election, 12.8% non-resident withholding and treaty notes.","France dividend tax: PFU rate, withholding and allowances (2026)",[515,516,517,518,519,520,521],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"\u002Fcountry\u002Ffrance\u002Fdividend-tax",[],[],{"title":485,"description":493},"country\u002Ffrance\u002Fdividend-tax",[528,530,533,536],{"label":529,"value":183,"note":443},"Resident dividend tax",{"label":531,"value":463,"note":532},"Income-tax component","Flat IR portion of PFU",{"label":534,"value":466,"note":535},"Social levies","Part of the 2026 PFU total",{"label":537,"value":463,"note":538},"Non-resident individual WHT","Domestic rate; treaties can reduce",[],[],[542,544,546,547,548,551],{"label":543,"value":183,"badge":460},"Resident PFU total",{"label":545,"value":463},"PFU income tax",{"label":465,"value":466},{"label":537,"value":463},{"label":549,"value":550},"Progressive election","Optional",{"label":552,"value":553},"Common dividend allowance on progressive route","40%",[],[556,557,558,559],"The company-level corporate tax and the shareholder-level dividend tax are separate. A French company can pay 25% first, then the shareholder can still face PFU or withholding on the distribution.","Electing the progressive scale can help lower-bracket households, but social levies and the loss of PFU simplicity still need modelling every year.","Treaty residence, beneficial ownership and non-cooperative jurisdiction rules can change non-resident withholding dramatically.","Foreign dividends received by French residents can still be taxable in France, with foreign tax credit or treaty relief as a second step.","-wfm1Cv6Xjz7VixJp_BtWYvT1463bVuy2Jbh6-sOFvg",{"id":562,"title":563,"bestFor":564,"body":565,"country":39,"countryFacts":572,"countrySlug":40,"description":569,"excerpt":43,"extension":44,"faqs":573,"flag":56,"heroImage":43,"howItWorks":582,"lastUpdated":132,"meta":586,"metaDescription":587,"metaTitle":588,"navigation":63,"otherTaxes":589,"pageType":252,"path":597,"relatedFormations":598,"relatedGuides":599,"seo":600,"stem":601,"summaryCards":602,"taxBracketSections":617,"taxBrackets":618,"taxRates":638,"taxSlug":142,"taxType":91,"visas":650,"watchOut":651,"__hash__":656},"taxes\u002Fcountry\u002Ffrance\u002Fwealth-tax.md","Wealth tax in France",[103,400,401,217,100],{"type":17,"value":566,"toc":570},[567],[20,568,569],{},"France’s wealth story is easy to oversimplify. There is no broad annual tax on all net worth, but property-heavy households can still face IFI every year once real-estate wealth crosses the statutory threshold.",{"title":36,"searchDepth":37,"depth":37,"links":571},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[574,576,579],{"question":123,"answer":575},"France does not currently levy a general net wealth tax on all assets. It does levy IFI, an annual real-estate wealth tax above EUR 1.3 million of net taxable non-professional real estate.",{"question":577,"answer":578},"Are shares and crypto taxed as wealth in France?","Not under a general wealth tax. Ordinary financial assets are outside IFI, although they can still be taxed through income tax, PFU, capital gains rules or inheritance tax.",{"question":580,"answer":581},"Who pays IFI in France?","Households whose net taxable non-professional real-estate wealth exceeds EUR 1.3 million on 1 January. Residents generally count worldwide real estate; non-residents generally count French real estate only.",[583,584,585],"France replaced the old broad wealth tax (ISF) with the impôt sur la fortune immobilière (IFI). In 2026, households are in scope when the net taxable value of non-professional real estate exceeds EUR 1.3 million on 1 January.","Once the threshold is crossed, the progressive scale starts from EUR 800,000 of net taxable real-estate wealth and rises from 0.5% to 1.5% above EUR 10 million. Financial assets such as ordinary bank cash, listed shares and many business interests are outside IFI unless they are real-estate rich in a way that brings them back into the real-estate base.","French tax residents are generally assessed on worldwide non-professional real estate, subject to treaty rules. Non-residents are generally assessed only on French real estate. Qualifying debts can reduce the base, and temporary arrival exemptions can shelter non-French real estate for some new residents.",{},"France wealth tax guide. See the IFI real-estate wealth tax threshold of EUR 1.3 million, progressive 0.5%–1.5% rates and what is still outside the tax base.","France wealth tax: IFI rates, threshold and 2026 status",[590,591,592,593,594,595,596],{"title":138,"slug":139,"icon":140},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"\u002Fcountry\u002Ffrance\u002Fwealth-tax",[],[],{"title":563,"description":569},"country\u002Ffrance\u002Fwealth-tax",[603,606,610,614],{"label":604,"value":277,"note":605},"General wealth tax","No broad ISF-style tax on all assets",{"label":607,"value":608,"note":609},"Real-estate wealth tax (IFI)","0.5% - 1.5%","Progressive scale above entry threshold",{"label":611,"value":612,"note":613},"IFI entry threshold","EUR 1.3 million","Net taxable real estate at 1 January",{"label":615,"value":271,"note":616},"Annual IFI return","Filed with income-tax process when due",[],[619,622,626,629,632,635],{"band":620,"rate":277,"note":621},"Up to EUR 800,000","Scale starts here only if IFI threshold is met",{"band":623,"rate":624,"note":625},"EUR 800,001 to EUR 1,300,000","0.50%","First taxable IFI band",{"band":627,"rate":628},"EUR 1,300,001 to EUR 2,570,000","0.70%",{"band":630,"rate":631},"EUR 2,570,001 to EUR 5,000,000","1.00%",{"band":633,"rate":634},"EUR 5,000,001 to EUR 10,000,000","1.25%",{"band":636,"rate":637},"Above EUR 10,000,000","1.50%",[639,642,645,646,647,648,649],{"label":640,"value":277,"badge":641},"General net wealth tax","No broad tax",{"label":643,"value":644},"IFI threshold","EUR 1,300,000",{"label":623,"value":624},{"label":627,"value":628},{"label":630,"value":631},{"label":633,"value":634},{"label":636,"value":637},[],[652,653,654,655],"No general wealth tax does not mean France is light on asset ownership. Property tax, housing tax on secondary homes, transaction taxes, IFI and inheritance tax still matter.","The EUR 1.3 million figure is an entry threshold. Once you are in, the calculation can reach back to EUR 800,000 of net taxable real-estate wealth.","Real-estate companies, SCIs and indirect holdings can still fall into the IFI base when the underlying asset is non-professional real estate.","New residents sometimes benefit from temporary non-French real-estate exemptions, but French property remains exposed and the conditions are technical.","jwkAf6Oe3WXaE3LMlh75sN-T8WCwVqRQeW7v0V8HIAY",{"id":658,"title":659,"bestFor":660,"body":662,"country":39,"countryFacts":669,"countrySlug":40,"description":666,"excerpt":43,"extension":44,"faqs":670,"flag":56,"heroImage":43,"howItWorks":680,"lastUpdated":132,"meta":684,"metaDescription":685,"metaTitle":686,"navigation":63,"otherTaxes":687,"pageType":252,"path":695,"relatedFormations":696,"relatedGuides":697,"seo":698,"stem":699,"summaryCards":700,"taxBracketSections":714,"taxBrackets":715,"taxRates":732,"taxSlug":146,"taxType":145,"visas":746,"watchOut":747,"__hash__":752},"taxes\u002Fcountry\u002Ffrance\u002Finheritance-tax.md","Inheritance tax in France",[661,100,103,400,401],"Families",{"type":17,"value":663,"toc":667},[664],[20,665,666],{},"France’s succession tax is relationship-driven. Spouses are usually protected, children receive a meaningful allowance, and distant or unrelated heirs can face very high rates once the small residual allowance is used up.",{"title":36,"searchDepth":37,"depth":37,"links":668},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[671,674,677],{"question":672,"answer":673},"Does France have inheritance tax?","Yes. France levies inheritance and gift tax with rates and allowances that depend on the relationship between the parties and the taxable share received.",{"question":675,"answer":676},"Do spouses pay inheritance tax in France?","Surviving spouses and PACS partners are generally exempt from French inheritance tax.",{"question":678,"answer":679},"What is the inheritance tax allowance for children in France?","Children commonly benefit from a EUR 100,000 personal allowance per parent before progressive rates of 5% to 45% apply to the remaining share.",[681,682,683],"France taxes inheritances and lifetime gifts at the beneficiary level. The rate and allowance depend on the family relationship, the taxable share received and whether special reliefs apply. Surviving spouses and PACS partners are generally exempt from inheritance tax.","If the deceased or donor is a French tax resident, worldwide assets can fall into French succession or gift tax. If neither side is resident, French-situs assets such as French real estate can still be taxed. A French-resident beneficiary who has lived in France for at least six of the last ten years can also bring foreign assets into scope in some cases.","Direct-line heirs such as children usually receive a EUR 100,000 personal allowance, then pay progressive rates from 5% to 45%. Brothers and sisters, nephews and nieces and unrelated beneficiaries face higher rates and much smaller allowances.",{},"France inheritance tax guide with spouse exemption, EUR 100,000 child allowance, progressive direct-line rates, gift tax notes and cross-border scope.","France inheritance tax: allowances, rates and gift tax (2026)",[688,689,690,691,692,693,694],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":163,"slug":164,"icon":165},"\u002Fcountry\u002Ffrance\u002Finheritance-tax",[],[],{"title":659,"description":666},"country\u002Ffrance\u002Finheritance-tax",[701,703,706,710],{"label":145,"value":198,"note":702},"Depends on relationship and share",{"label":704,"value":277,"note":705},"Spouse \u002F PACS partner","Generally exempt",{"label":707,"value":708,"note":709},"Child allowance","EUR 100,000","Per parent, refreshed for gifts over time",{"label":711,"value":712,"note":713},"Unrelated beneficiary","60%","After a small allowance",[],[716,720,722,724,726,728,730],{"band":717,"rate":718,"note":719},"Direct line up to EUR 8,072","5%","After personal allowance",{"band":721,"rate":385},"EUR 8,073 to EUR 12,109",{"band":723,"rate":366},"EUR 12,110 to EUR 15,932",{"band":725,"rate":189},"EUR 15,933 to EUR 552,324",{"band":727,"rate":285},"EUR 552,325 to EUR 902,838",{"band":729,"rate":553},"EUR 902,839 to EUR 1,805,677",{"band":731,"rate":263},"Above EUR 1,805,677",[733,736,739,740,743],{"label":704,"value":734,"badge":735},"Exempt","Common case",{"label":737,"value":738},"Children \u002F parents","5% - 45%",{"label":707,"value":708},{"label":741,"value":742},"Siblings","35% \u002F 45%",{"label":744,"value":745},"Distant relatives \u002F unrelated","55% \u002F 60%",[],[748,749,750,751],"France can tax more than local real estate when residence tests are met. Cross-border estates often need both French rules and any inheritance treaty reviewed together.","Gift allowances can refresh over time, commonly on a rolling multi-year cycle for many direct-line gifts, so lifetime planning and death planning interact.","Unrelated beneficiaries and more distant relatives can face 55% or 60% rates after only small allowances, which is why relationship and ownership structure matter early.","Notarial process, forced-heirship concepts and valuation rules can affect the practical result as much as the headline percentage.","SN79h0MGZpTGbg7r6erYEKoErOKlptOeA7f7rpimuzQ",{"index":754,"details":832},{"id":755,"title":756,"bestFor":757,"body":758,"country":41,"countryFacts":765,"countrySlug":42,"description":762,"excerpt":43,"extension":44,"faqs":767,"flag":57,"heroImage":43,"howItWorks":776,"lastUpdated":780,"meta":781,"metaDescription":782,"metaTitle":783,"navigation":63,"otherTaxes":784,"pageType":166,"path":791,"relatedFormations":792,"relatedGuides":793,"seo":794,"stem":795,"summaryCards":796,"taxBracketSections":813,"taxBrackets":814,"taxRates":815,"taxSlug":43,"taxType":43,"visas":825,"watchOut":826,"__hash__":831},"taxes\u002Fcountry\u002Fitaly\u002Findex.md","Taxes in Italy",[100,102,103,217,322],{"type":17,"value":759,"toc":763},[760],[20,761,762],{},"Italy is a full-rate EU tax system, not a zero-tax one. The useful planning work is in the details: residency, surtaxes, IVIE and IVAFE, dividend and capital gains withholding, payroll social security and the 2026 law changes that kept moving the goalposts for new residents, crypto and corporate planning.",{"title":36,"searchDepth":37,"depth":37,"links":764},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},"Extensive",[768,771,774],{"question":769,"answer":770},"Is Italy a high-tax country?","Yes. Italy has progressive personal income tax, local surtaxes, social security, 24% corporate tax, 22% VAT and additional taxes on foreign assets.",{"question":772,"answer":773},"Does Italy have a wealth tax?","Italy does not have a general net wealth tax, but it does tax foreign real estate through IVIE and foreign financial assets through IVAFE.",{"question":126,"answer":775},"Check tax residence, payroll social security, regional and municipal surtaxes, dividend and capital gains withholding, IVIE and IVAFE, and whether your activity also triggers VAT or corporate tax.",[777,778,779],"Italy taxes residents on worldwide income and non-residents on Italian-source income. For individuals, the core system is IRPEF plus regional and municipal surtaxes, so the effective bill is usually higher than the national bracket alone suggests.","Companies face 24% IRES and generally 3.9% IRAP, with higher IRAP for certain financial entities. Italy also levies VAT, payroll social security, withholding taxes and sector-specific taxes such as the 3% digital services tax for very large providers.","Italy does not have a broad domestic net wealth tax, but residents still face IVIE and IVAFE on foreign real estate and foreign financial assets. Inheritance and gift transfers are taxed, and the 2026 Budget Law kept tightening some rules around dividends, capital gains and new-resident planning.","May 2026",{},"Italy tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 changes.","Taxes in Italy: income, wealth, corporate and dividend tax (2026)",[785,786,787,788,789,790],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly",[],[],{"title":756,"description":762},"country\u002Fitaly\u002Findex",[797,800,802,805,808,811],{"label":138,"value":798,"note":799},"23% - 43%","Plus local surtaxes",{"label":91,"value":277,"note":801},"No general net wealth tax",{"label":84,"value":803,"note":804},"24% + 3.9%","IRES + IRAP",{"label":88,"value":806,"note":807},"26% \u002F 12.5%","Most gains vs government bonds",{"label":155,"value":809,"note":810},"26%","Standard individual rate",{"label":188,"value":812,"note":190},"22%",[],[],[816,817,819,821,822,823,824],{"label":138,"value":798,"badge":195},{"label":91,"value":818},"0% (IVIE \u002F IVAFE on foreign assets)",{"label":145,"value":820},"4% \u002F 6% \u002F 8%",{"label":88,"value":809},{"label":84,"value":803},{"label":155,"value":809},{"label":188,"value":812},[],[827,828,829,830],"Italy is not a flat-tax country for ordinary residents. Regional and municipal surtaxes, plus social security, often change the real take-home rate materially.","The 2026 Budget Law increased the flat tax for new residents to EUR 300,000 from 1 January 2026, with family members generally at EUR 50,000.","Crypto gains were also tightened from 2026, with the standard flat tax rising to 33% in most cases.","VAT, payroll social security, municipal taxes and sector-specific levies still matter even when a page headline looks low.","-5CQcm15OgTwxmNZ4WoRhLbfeuFJB6fKpWWIwkpfodc",{"income-tax":833,"corporate-tax":923,"capital-gains-tax":999,"dividend-tax":1070,"wealth-tax":1138,"inheritance-tax":1210},{"id":834,"title":835,"bestFor":836,"body":839,"country":41,"countryFacts":846,"countrySlug":42,"description":843,"excerpt":43,"extension":44,"faqs":847,"flag":57,"heroImage":43,"howItWorks":857,"lastUpdated":780,"meta":861,"metaDescription":862,"metaTitle":863,"navigation":63,"otherTaxes":864,"pageType":252,"path":870,"relatedFormations":871,"relatedGuides":872,"seo":873,"stem":874,"summaryCards":875,"taxBracketSections":889,"taxBrackets":890,"taxRates":902,"taxSlug":139,"taxType":138,"visas":916,"watchOut":917,"__hash__":922},"taxes\u002Fcountry\u002Fitaly\u002Fincome-tax.md","Income tax in Italy",[100,101,837,217,838],"Freelancers","Digital nomads",{"type":17,"value":840,"toc":844},[841],[20,842,843],{},"Italy income tax is driven by residence and surtaxes, not just the headline national brackets. For individuals, the practical questions are where you are tax resident, which local surtaxes apply, whether payroll withholding is covering you correctly, and whether you also need to report foreign income or assets.",{"title":36,"searchDepth":37,"depth":37,"links":845},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[848,851,854],{"question":849,"answer":850},"Do expats pay income tax in Italy?","Yes, if they are Italian tax residents. Residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.",{"question":852,"answer":853},"What are the main IRPEF rates?","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000, before regional and municipal surtaxes.",{"question":855,"answer":856},"How do payroll taxes work in Italy?","Employment income is usually subject to payroll withholding and INPS social security. The employee share is often around 10%, while the employer bears most of the remaining payroll cost.",[858,859,860],"Italy income tax is based on residence. Italian tax residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000. On top of that, most taxpayers also pay regional surtax and municipal surtax, which vary by location.","Employment income is usually subject to payroll withholding and social security. Employee INPS contributions are generally around 10% and the total employment social security burden is often around 40% of gross pay when employer and employee contributions are combined.",{},"Italy income tax guide for expats and individuals. See the 23%, 35% and 43% IRPEF brackets, surtaxes, social security, tax returns and residency rules.","Italy income tax: IRPEF rates, residency and payroll rules (2026)",[865,866,867,868,869],{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly\u002Fincome-tax",[],[],{"title":835,"description":843},"country\u002Fitaly\u002Fincome-tax",[876,878,882,886],{"label":80,"value":798,"note":877},"IRPEF national rates",{"label":879,"value":880,"note":881},"Highest bracket tax","43%","National top rate",{"label":883,"value":884,"note":885},"Employee INPS","~10%","Usually withheld from payroll",{"label":887,"value":271,"note":888},"Tax return","730 or Redditi PF",[],[891,895,899],{"band":892,"rate":893,"note":894},"EUR 0 - EUR 28,000","23%","National IRPEF rate before surtaxes and credits.",{"band":896,"rate":897,"note":898},"EUR 28,001 - EUR 50,000","35%","Middle bracket for national IRPEF.",{"band":900,"rate":880,"note":901},"Over EUR 50,000","Top national IRPEF rate.",[903,904,907,910,913],{"label":80,"value":798,"badge":195},{"label":905,"value":906},"Regional surtax","1.23% - 3.33%",{"label":908,"value":909},"Municipal surtax","0% - 0.9%",{"label":911,"value":912},"Employee social security","around 10%",{"label":914,"value":915},"Tax on wages","withholding applies",[],[918,919,920,921],"Italian tax residence can be triggered by physical presence, residence or domicile for more than 183 days, counted with fractions of days.","Modello 730 is available only in specific cases. Many self-employed people and taxpayers with foreign income use Redditi PF instead.","The 2026 Budget Law increased the new-resident lump sum tax to EUR 300,000 and the family member amount to EUR 50,000 for arrivals from 1 January 2026.","Crypto gains are taxed separately and, from the 2026 tax period, the standard flat rate rose to 33% in most cases.","wdKuDnW1hRJfgSoeMrxO7HaMLnf1ngff-XJQsIYwwic",{"id":924,"title":925,"bestFor":926,"body":929,"country":41,"countryFacts":936,"countrySlug":42,"description":933,"excerpt":43,"extension":44,"faqs":937,"flag":57,"heroImage":43,"howItWorks":947,"lastUpdated":780,"meta":951,"metaDescription":952,"metaTitle":953,"navigation":63,"otherTaxes":954,"pageType":252,"path":960,"relatedFormations":961,"relatedGuides":962,"seo":963,"stem":964,"summaryCards":965,"taxBracketSections":979,"taxBrackets":980,"taxRates":981,"taxSlug":152,"taxType":84,"visas":992,"watchOut":993,"__hash__":998},"taxes\u002Fcountry\u002Fitaly\u002Fcorporate-tax.md","Corporate tax in Italy",[102,322,927,103,928],"Regional operators","Multinationals",{"type":17,"value":930,"toc":934},[931],[20,932,933],{},"Italy’s corporate tax picture is straightforward at the headline level and more complex underneath. The ordinary rate is 24% IRES plus IRAP, but the real work is in sector-specific surtaxes, withholding taxes, exemptions, VAT and the 2026 changes that hit financial institutions and group planning.",{"title":36,"searchDepth":37,"depth":37,"links":935},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[938,941,944],{"question":939,"answer":940},"What is the corporate tax rate in Italy?","The ordinary corporate income tax rate is 24% IRES, and most companies also pay 3.9% IRAP.",{"question":942,"answer":943},"Is there a lower IRES rate for 2026?","Not as the standard rule. The 20% IRES rate was a one-year incentive for FY 2025 for qualifying reinvested profits.",{"question":945,"answer":946},"Do foreign companies pay Italian corporate tax?","Yes, if they have an Italian permanent establishment or Italian-source profits. The PE is generally taxed similarly to an Italian resident company.",[948,949,950],"Italy’s standard corporate income tax is IRES at 24%, and most businesses also face IRAP at 3.9%. The base and exact treatment can differ by sector, but the headline point is that Italy has two layers of company tax, not one.","The FY 2025 IRES reduction to 20% was a one-year incentive for qualifying reinvested profits, not the ordinary 2026 corporate rate. For 2026 planning, the default rate remains 24% unless a specific incentive or regime applies.","Foreign companies with an Italian permanent establishment are taxed broadly like resident companies. Italy also has participation exemption rules, withholding tax on some dividends and interest, and specific 2026 changes affecting banks, financial intermediaries and insurers.",{},"Italy corporate tax guide for companies and founders. See the 24% IRES rate, 3.9% IRAP, bank and insurer changes, participation exemption and VAT notes.","Italy corporate tax: IRES, IRAP and company rules (2026)",[955,956,957,958,959],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly\u002Fcorporate-tax",[],[],{"title":925,"description":933},"country\u002Fitaly\u002Fcorporate-tax",[966,969,973,977],{"label":84,"value":967,"note":968},"24%","IRES",{"label":970,"value":971,"note":972},"Regional production tax","3.9%","IRAP standard rate",{"label":974,"value":975,"note":976},"Bank \u002F insurer IRAP","Higher","2026 budget change",{"label":887,"value":271,"note":978},"IRES and IRAP returns",[],[],[982,984,986,989],{"label":983,"value":967,"badge":968},"Corporate income tax",{"label":985,"value":971},"IRAP",{"label":987,"value":988},"Financial sector IRAP","higher",{"label":990,"value":991},"Digital services tax","3%",[],[994,995,996,997],"Italy is not just an IRES story. IRAP, VAT, payroll social security and withholding taxes can be material for real operating companies.","The 2026 Budget Law increased IRAP for banks, financial intermediaries and insurers, so sector-specific modelling matters.","The 95% participation exemption for dividends and capital gains now hinges on a 5% shareholding threshold or a EUR 500,000 tax-value threshold in many cases.","For some EU and EEA non-resident companies, the domestic dividend withholding tax can drop to 1.2% if the shareholding conditions are met.","DtJrHSyhnMRVCk-p--l9L4FHmt7WL_MjFuJ5maPlml0",{"id":1000,"title":1001,"bestFor":1002,"body":1004,"country":41,"countryFacts":1011,"countrySlug":42,"description":1008,"excerpt":43,"extension":44,"faqs":1012,"flag":57,"heroImage":43,"howItWorks":1022,"lastUpdated":780,"meta":1026,"metaDescription":1027,"metaTitle":1028,"navigation":63,"otherTaxes":1029,"pageType":252,"path":1035,"relatedFormations":1036,"relatedGuides":1037,"seo":1038,"stem":1039,"summaryCards":1040,"taxBracketSections":1055,"taxBrackets":1056,"taxRates":1057,"taxSlug":149,"taxType":88,"visas":1063,"watchOut":1064,"__hash__":1069},"taxes\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax.md","Capital gains tax in Italy",[103,399,1003,217,401],"Traders",{"type":17,"value":1005,"toc":1009},[1006],[20,1007,1008],{},"Italy’s capital gains rules are mostly about the asset class. Most securities sit at 26%, government bonds get 12.5%, property can be exempt after five years, and crypto is now a 33% story for 2026 in most cases.",{"title":36,"searchDepth":37,"depth":37,"links":1010},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[1013,1016,1019],{"question":1014,"answer":1015},"Does Italy tax capital gains?","Yes. Italy generally taxes capital gains at 26%, with lower or separate rates for certain assets such as government bonds and different rules for real estate.",{"question":1017,"answer":1018},"Are crypto gains taxed in Italy?","Yes. From the 2026 tax period, crypto gains are generally taxed at 33% in Italy, with the euro stablecoin exception kept at 26%.",{"question":1020,"answer":1021},"Are property gains always taxed?","No. A sale is usually exempt after five years of ownership, and a principal residence sale can also be exempt in some cases even if owned for less than five years.",[1023,1024,1025],"Italy taxes residents on worldwide capital gains and non-residents on Italian-source gains. For most financial assets, the default substitute tax is 26%, usually withheld by the broker or intermediary when possible.","Government bonds and certain equivalent public securities are taxed at 12.5%. Real estate gains are usually exempt after five years of ownership, and an earlier sale can still be exempt if the property was used as a principal residence for most of the ownership period.","Crypto gains were tightened from the 2026 tax period and are generally taxed at 33%, with the old EUR 2,000 threshold removed. Gains on euro-denominated e-money tokens remain on the 26% track.",{},"Italy capital gains tax guide for investors and crypto holders. See the 26% standard rate, 12.5% government bond rate, 33% crypto rate and property exemptions.","Italy capital gains tax: shares, property and crypto (2026)",[1030,1031,1032,1033,1034],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax",[],[],{"title":1001,"description":1008},"country\u002Fitaly\u002Fcapital-gains-tax",[1041,1043,1047,1051],{"label":88,"value":809,"note":1042},"Standard rate",{"label":1044,"value":1045,"note":1046},"Government bonds","12.5%","Preferential rate",{"label":1048,"value":1049,"note":1050},"Crypto gains","33%","From 2026 in most cases",{"label":1052,"value":1053,"note":1054},"Property gains","0% \u002F 26%","Depends on holding period",[],[],[1058,1059,1060,1062],{"label":88,"value":809,"badge":1042},{"label":1044,"value":1045},{"label":1061,"value":1053},"Real estate gains",{"label":1048,"value":1049},[],[1065,1066,1067,1068],"The 26% rate covers many shares, funds and other securities, but not everything. Government bonds, real estate and crypto have separate rules.","Keep acquisition and disposal records. Foreign tax authorities, brokers and banks often want cost basis proof even where Italy does not tax a transaction the same way.","Corporate disposals can fall into the participation exemption regime, so company-level gains may be taxed very differently from personal gains.","The 2026 crypto change is real and material, so do not use old 26% assumptions for 2026 disposals.","aUVae7lyP9-XrMT9JxGfvMqaVUaelFgAEdmv-8NdA3Q",{"id":1071,"title":1072,"bestFor":1073,"body":1074,"country":41,"countryFacts":1081,"countrySlug":42,"description":1078,"excerpt":43,"extension":44,"faqs":1082,"flag":57,"heroImage":43,"howItWorks":1092,"lastUpdated":780,"meta":1096,"metaDescription":1097,"metaTitle":1098,"navigation":63,"otherTaxes":1099,"pageType":252,"path":1105,"relatedFormations":1106,"relatedGuides":1107,"seo":1108,"stem":1109,"summaryCards":1110,"taxBracketSections":1122,"taxBrackets":1123,"taxRates":1124,"taxSlug":156,"taxType":155,"visas":1132,"watchOut":1133,"__hash__":1137},"taxes\u002Fcountry\u002Fitaly\u002Fdividend-tax.md","Dividend tax in Italy",[103,322,102,217,401],{"type":17,"value":1075,"toc":1079},[1076],[20,1077,1078],{},"Italy’s dividend tax rules are mostly about the recipient type. Individuals usually face 26%, foreign dividends often follow the same flat tax track and corporate recipients can often reduce the effective burden through the participation exemption.",{"title":36,"searchDepth":37,"depth":37,"links":1080},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[1083,1086,1089],{"question":1084,"answer":1085},"Does Italy tax dividends?","Yes. Resident individuals generally pay a final 26% tax on dividends, usually withheld at source.",{"question":1087,"answer":1088},"Are foreign dividends taxed in Italy?","Usually yes for Italian residents, often at 26%, with foreign tax credit mechanics depending on how the dividend was paid and what treaty relief is available.",{"question":1090,"answer":1091},"Do companies pay dividend tax in Italy?","Companies can often benefit from a 95% participation exemption on qualifying dividends, so the effective tax is usually much lower than the headline 26% individual rate.",[1093,1094,1095],"Italy generally taxes dividends received by resident individuals at a final 26% rate, usually withheld at source by the intermediary. That rate also applies to many foreign dividends when they are reported in Italy.","If foreign dividends are not paid through an Italian resident intermediary, they are usually declared in the tax return gross of foreign withholding tax, with a possible foreign tax credit where treaty and domestic rules allow it.","Resident companies often benefit from a 95% exemption on qualifying dividend income, subject to the shareholding conditions now in force. For some EU and EEA non-resident corporate recipients, a reduced 1.2% domestic withholding tax may apply if the conditions are met.",{},"Italy dividend tax guide for investors and companies. See the 26% individual rate, foreign dividend treatment, withholding tax rules and corporate exemption notes.","Italy dividend tax: withholding tax and foreign dividend rules (2026)",[1100,1101,1102,1103,1104],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},"\u002Fcountry\u002Fitaly\u002Fdividend-tax",[],[],{"title":1072,"description":1078},"country\u002Fitaly\u002Fdividend-tax",[1111,1112,1115,1118],{"label":155,"value":809,"note":810},{"label":1113,"value":809,"note":1114},"Dividend withholding tax","Domestic individuals",{"label":1116,"value":809,"note":1117},"Foreign dividends","Usually flat-taxed",{"label":1119,"value":1120,"note":1121},"Corporate recipients","95% exempt","If conditions are met",[],[],[1125,1127,1128],{"label":1113,"value":809,"badge":1126},"Individuals",{"label":1116,"value":809},{"label":1129,"value":1130,"badge":1131},"Corporate participation exemption","95%","If eligible",[],[1134,1135,1136],"Foreign withholding tax can still apply before dividends reach Italy. Treaty relief and broker paperwork are often the real bottlenecks.","The 26% rate is the default for individual investors, but corporate recipients and treaty cases can follow different rules.","2026 changes also matter indirectly because dividend and capital gains rules were updated alongside other Budget Law measures.","ngLozalVbe5luNSHbhMcxNHCyNCjmeT5Ms27cBfsX8c",{"id":1139,"title":1140,"bestFor":1141,"body":1143,"country":41,"countryFacts":1150,"countrySlug":42,"description":1147,"excerpt":43,"extension":44,"faqs":1151,"flag":57,"heroImage":43,"howItWorks":1160,"lastUpdated":780,"meta":1165,"metaDescription":1166,"metaTitle":1167,"navigation":63,"otherTaxes":1168,"pageType":252,"path":1174,"relatedFormations":1175,"relatedGuides":1176,"seo":1177,"stem":1178,"summaryCards":1179,"taxBracketSections":1192,"taxBrackets":1193,"taxRates":1194,"taxSlug":142,"taxType":91,"visas":1203,"watchOut":1204,"__hash__":1209},"taxes\u002Fcountry\u002Fitaly\u002Fwealth-tax.md","Wealth tax in Italy",[103,217,401,100,1142],"Remote founders",{"type":17,"value":1144,"toc":1148},[1145],[20,1146,1147],{},"Italy does not have a broad domestic net wealth tax, but that is only half the story. Residents still need to watch foreign asset reporting, IVIE, IVAFE and bank stamp duty, especially when assets are held outside Italy.",{"title":36,"searchDepth":37,"depth":37,"links":1149},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[1152,1154,1157],{"question":772,"answer":1153},"Italy does not have a general net wealth tax, but residents can owe IVIE on foreign real estate and IVAFE on foreign financial assets.",{"question":1155,"answer":1156},"Are foreign assets taxed in Italy?","Yes, if you are an Italian tax resident. Foreign real estate and foreign financial investments can be in scope through IVIE and IVAFE.",{"question":1158,"answer":1159},"Is there an annual filing?","Yes. Foreign asset reporting is part of the Italian tax return, and the relevant wealth taxes are settled through that filing.",[1161,1162,1163],"Italy does not levy a general annual net wealth tax on an individual’s worldwide balance sheet. Instead, residents report foreign real estate and foreign financial investments and pay IVIE and IVAFE where applicable.","IVIE is 1.06% on foreign real estate for Italian tax residents, with a EUR 200 minimum. IVAFE is 0.2% on most foreign financial assets and 0.4% for assets in privileged-tax jurisdictions, subject to the current exclusions.",{"Italy also has practical asset taxes and charges":1164},"bank statements can attract a fixed stamp duty, and Italian-held financial products are usually subject to a 0.2% stamp tax withheld by the bank.",{},"Italy wealth tax guide for investors and expats. See the lack of a general net wealth tax, IVIE on foreign property, IVAFE on foreign assets and reporting rules.","Italy wealth tax: IVIE, IVAFE and foreign asset rules (2026)",[1169,1170,1171,1172,1173],{"title":138,"slug":139,"icon":140},{"title":145,"slug":146,"icon":147},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly\u002Fwealth-tax",[],[],{"title":1140,"description":1147},"country\u002Fitaly\u002Fwealth-tax",[1180,1181,1185,1189],{"label":91,"value":277,"note":801},{"label":1182,"value":1183,"note":1184},"Foreign real estate tax","1.06%","IVIE",{"label":1186,"value":1187,"note":1188},"Foreign assets tax","0.2%","IVAFE",{"label":1190,"value":271,"note":1191},"Annual filing","Foreign assets reporting",[],[],[1195,1198,1199,1200],{"label":1196,"value":277,"badge":1197},"Net wealth tax","None",{"label":1184,"value":1183},{"label":1188,"value":1187},{"label":1201,"value":1202},"IVAFE on privileged regimes","0.4%",[],[1205,1206,1207,1208],"No general wealth tax does not mean no reporting. Italian residents still need to disclose foreign assets and pay IVIE or IVAFE where the rules apply.","The lump sum regime for new residents can replace IVIE and IVAFE on foreign assets if the taxpayer validly opts in.","Bank-account stamp duty is separate from wealth tax and can still apply even if the average balance is modest.","If you are tax resident elsewhere, your home country may still tax the same assets even when Italy does not.","kY6vdq-IGkc78ITaYy_NmCgX5vGBzj5tf8X2QbbBfvE",{"id":1211,"title":1212,"bestFor":1213,"body":1215,"country":41,"countryFacts":1222,"countrySlug":42,"description":1219,"excerpt":43,"extension":44,"faqs":1223,"flag":57,"heroImage":43,"howItWorks":1233,"lastUpdated":780,"meta":1237,"metaDescription":1238,"metaTitle":1239,"navigation":63,"otherTaxes":1240,"pageType":252,"path":1246,"relatedFormations":1247,"relatedGuides":1248,"seo":1249,"stem":1250,"summaryCards":1251,"taxBracketSections":1265,"taxBrackets":1266,"taxRates":1267,"taxSlug":146,"taxType":145,"visas":1279,"watchOut":1280,"__hash__":1285},"taxes\u002Fcountry\u002Fitaly\u002Finheritance-tax.md","Inheritance tax in Italy",[661,100,103,401,1214],"Estate planners",{"type":17,"value":1216,"toc":1220},[1217],[20,1218,1219],{},"Italy taxes both inheritances and gifts, so succession planning is not just about a death event. The practical questions are the beneficiary category, the exemption amount, whether real estate is involved and how the 2025 self-assessment rules affect timing.",{"title":36,"searchDepth":37,"depth":37,"links":1221},[],{"region":113,"currency":114,"taxTreaties":766,"euBlacklist":116,"fatfStatus":117},[1224,1227,1230],{"question":1225,"answer":1226},"Does Italy have inheritance tax?","Yes. Italy taxes inheritances and gifts at 4%, 6% or 8% depending on the relationship between the parties.",{"question":1228,"answer":1229},"What is the spouse and child exemption?","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary.",{"question":1231,"answer":1232},"Are gifts taxed too?","Yes. Italy’s gift tax rules broadly follow the same rate and exemption structure as inheritance tax.",[1234,1235,1236],"Italy does have an inheritance and gift tax. The rate depends on the relationship between the deceased or donor and the beneficiary, and the same framework generally applies to gifts as well as estates.","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary. Brothers and sisters are taxed at 6% above EUR 100,000 per beneficiary. Other relatives up to the fourth degree are taxed at 6% on the full transfer, and all other beneficiaries are taxed at 8%.","From 1 January 2025, the tax became self-assessed within 90 days from the filing of the inheritance return, and the rules were expanded to catch transfers through trusts and similar constraints.",{},"Italy inheritance tax guide for families and expats. See the 4%, 6% and 8% rates, spouse and child exemptions, gift rules and 2025 self-assessment changes.","Italy inheritance tax: rates, exemptions and gift rules (2026)",[1241,1242,1243,1244,1245],{"title":138,"slug":139,"icon":140},{"title":91,"slug":142,"icon":143},{"title":88,"slug":149,"icon":150},{"title":84,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},"\u002Fcountry\u002Fitaly\u002Finheritance-tax",[],[],{"title":1212,"description":1219},"country\u002Fitaly\u002Finheritance-tax",[1252,1254,1258,1261],{"label":145,"value":820,"note":1253},"Depends on heir category",{"label":1255,"value":1256,"note":1257},"Spouse \u002F children","4%","Over EUR 1 million each",{"label":741,"value":1259,"note":1260},"6%","Over EUR 100,000 each",{"label":1262,"value":1263,"note":1264},"Other heirs","6% \u002F 8%","Narrower or no exemption",[],[],[1268,1271,1274,1276],{"label":1269,"value":1256,"badge":1270},"Spouse and direct descendants","EUR 1m allowance",{"label":1272,"value":1259,"badge":1273},"Brothers and sisters","EUR 100k allowance",{"label":1275,"value":1259},"Other relatives up to 4th degree",{"label":1277,"value":1278},"Other beneficiaries","8%",[],[1281,1282,1283,1284],"Inheritance tax is only part of succession planning. Wills, probate, bank releases, share transfers and the location of assets still matter.","Real estate inherited in Italy can also trigger mortgage and cadastral taxes, so the estate bill is often more than just the inheritance tax rate.","Foreign heirs may owe tax or reporting in their own country even when Italy is the source country.","Trusts and other constrained transfers are now inside the inheritance\u002Fgift tax rules under the 2025 update.","7HKKT4ss_KyPzcamEdmNfBi_zoU6IZIx5fctgAK4LLU",1788594182811]