[{"data":1,"prerenderedAt":1700},["ShallowReactive",2],{"compare-pair-united-states-vs-italy":3,"compare-united-states-italy":108},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":42,"countryASlug":43,"countryB":44,"countryBSlug":45,"description":22,"excerpt":46,"extension":47,"extraRows":48,"faqs":57,"flagA":67,"flagB":68,"heroImage":69,"lastUpdated":70,"meta":71,"metaDescription":72,"metaTitle":73,"navigation":74,"path":75,"relatedCompares":76,"seo":83,"stem":84,"verdict":85,"winners":89,"__hash__":107},"compare\u002Fcompare\u002Funited-states-vs-italy.md","United States vs Italy taxes",[9,10,11],"Investors with foreign portfolios who would face IVAFE in Italy","People who can choose a low-tax U.S. state","Companies comparing 21% federal with IRES plus IRAP",[13,14,15],"Qualifying new residents who validly elect the lump-sum substitute tax","Families focused on Italy's lower inheritance-tax scale","People whose work and home are actually in Italy",{"type":17,"value":18,"toc":38},"minimark",[19,23,26,29,32,35],[20,21,22],"p",{},"Italy looks simple if you only quote 43%. It is not. Residents file IRPEF, then add regional and municipal surtaxes, then disclose foreign property and accounts. The United States looks simple if you only quote 37%. State tax then redraws the map.",[20,24,25],{},"National IRPEF bands are 23% up to EUR 28,000, 35% to EUR 50,000 and 43% above that. Local surtaxes make the effective personal rate higher than the national table. Employee social security is separate, with the employee share often around 10% and a larger employer cost. U.S. federal ordinary rates run from 10% to 37%. Payroll taxes exist on both sides. The swing factor on the American side is the state: a Florida resident and a New York City resident are not the same competitor for an Italian salary.",[20,27,28],{},"Investment income is one of Italy's flatter corners. Most individual dividends and capital gains are 26%, with 12.5% for many government bonds. Crypto has a separate 33% flat rate from the 2026 tax period in most cases. U.S. long-term federal gains and qualified dividends of 0% to 20% are usually lower, while short-term U.S. gains are ordinary income. Companies face 24% IRES plus generally 3.9% IRAP, versus 21% U.S. federal C-corporation tax plus possible state tax. Standard VAT is 22%.",[20,30,31],{},"IVIE and IVAFE are the Italian answer to “no wealth tax.” There is no general tax on worldwide net worth, but Italian residents pay 1.06% IVIE on foreign real estate, with a EUR 200 minimum, and IVAFE of 0.2% on most foreign financial assets or 0.4% when the assets sit in privileged-tax jurisdictions. A U.S. brokerage account and a U.S. house do not become invisible because you took an Italian residence.",[20,33,34],{},"Imposta sostitutiva is the inbound exception. From 1 January 2026 the new-resident lump-sum tax is EUR 300,000, with family members generally at EUR 50,000. A valid option can replace ordinary Italian tax on foreign income and can replace IVIE and IVAFE on foreign assets. It is an election with conditions, not a poster rate for every American in Rome. U.S. citizenship tax continues regardless.",[20,36,37],{},"Inheritance tax in Italy is generally 4%, 6% or 8% by relationship, which is often gentler than a U.S. taxable estate at up to 40%. Residence can be triggered by presence, residence or domicile for more than 183 days, counting fractions of days. Model IRPEF, IVIE, IVAFE, any substitute-tax election, the U.S. state you leave, and the IRS file you keep.",{"title":39,"searchDepth":40,"depth":40,"links":41},"",2,[],"United States","united-states","Italy","italy",null,"md",[49,53],{"label":50,"valueA":51,"valueB":52},"Foreign assets","Worldwide income tax; no federal net wealth tax","IVIE 1.06% on foreign real estate; IVAFE 0.2% \u002F 0.4% on foreign financial assets",{"label":54,"valueA":55,"valueB":56},"Substitute-tax option","No Italian-style new-resident lump sum","EUR 300,000 lump sum from 2026 arrivals, if eligible",[58,61,64],{"question":59,"answer":60},"Is Italy higher tax than the United States?","For ordinary residents, usually yes on salary, company profits and securities gains. Italy can be lighter on inheritance tax. A qualifying imposta sostitutiva election changes the foreign-income result.",{"question":62,"answer":63},"What are IVIE and IVAFE?","They are Italian charges on foreign assets of residents: IVIE at 1.06% on foreign real estate and IVAFE at 0.2% on most foreign financial assets, or 0.4% in privileged-tax jurisdictions.",{"question":65,"answer":66},"Does U.S. state tax change the Italy comparison?","Yes. A federal-only 37% answer is incomplete. California or New York income tax can narrow the gap with IRPEF plus surtaxes, while a no-income-tax state widens it.","🇺🇸","🇮🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Italy tax comparison for 2026. Compare IRPEF, U.S. state tax, 26% investment rates, IVIE and IVAFE, the new-resident lump sum and estate tax.","United States vs Italy taxes (2026): IVIE, IVAFE and substitute tax",true,"\u002Fcompare\u002Funited-states-vs-italy",[77,80],{"title":78,"path":79},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":81,"path":82},"Greece vs Italy","\u002Fcompare\u002Fgreece-vs-italy",{"title":7,"description":22},"compare\u002Funited-states-vs-italy",[86,87,88],"Ordinary Italian residence is a high-tax EU system. IRPEF is 23%, 35% and 43% before regional and municipal surtaxes, companies face 24% IRES plus generally 3.9% IRAP, and most individual dividends and capital gains are 26%. The U.S. federal ordinary top rate is 37% before state tax, with long-term gains generally 0% to 20%.","Italy does not have a broad domestic net wealth tax, but residents still pay IVIE of 1.06% on foreign real estate and IVAFE of 0.2% (0.4% in privileged-tax jurisdictions) on many foreign financial assets. Imposta sostitutiva regimes, including the new-resident lump-sum tax of EUR 300,000 from 1 January 2026 (generally EUR 50,000 for family members), can replace ordinary worldwide taxation on foreign income if the option is valid. Those regimes are not the default.","Choose the United States for listed-investment rates and to avoid IVIE\u002FIVAFE. Choose Italy for an EU life or a qualifying substitute-tax election. U.S. state tax and U.S. citizenship filing remain live in either direction.",[90,94,97,100,103],{"taxType":91,"winner":92,"note":93},"Personal income tax","A","The U.S. federal top ordinary rate is 37% before state tax; Italian IRPEF reaches 43% plus local surtaxes.",{"taxType":95,"winner":92,"note":96},"Corporate tax","U.S. C corporations pay 21% federally plus possible state tax; Italy combines 24% IRES with generally 3.9% IRAP.",{"taxType":98,"winner":92,"note":99},"Capital gains tax","U.S. long-term federal rates are 0% to 20%; Italy generally taxes most individual gains at 26%.",{"taxType":101,"winner":92,"note":102},"Foreign-asset charges","The U.S. has no federal IVIE\u002FIVAFE equivalent; Italian residents can owe IVIE on foreign property and IVAFE on foreign financial assets.",{"taxType":104,"winner":105,"note":106},"Inheritance tax","B","Italian inheritance tax is generally 4%, 6% or 8% by relationship; the U.S. federal estate tax can reach 40%.","X30QLaa-2YldA0Tpc6iKljP081Komv5QUrOLHmHgi1E",{"a":109,"b":1166},{"index":110,"details":321},{"id":111,"title":112,"bestFor":113,"body":119,"country":42,"countryFacts":226,"countrySlug":43,"description":123,"excerpt":46,"extension":47,"faqs":232,"flag":67,"heroImage":46,"howItWorks":242,"lastUpdated":246,"meta":247,"metaDescription":248,"metaTitle":249,"navigation":74,"otherTaxes":250,"pageType":278,"path":279,"relatedFormations":280,"relatedGuides":281,"seo":282,"stem":283,"summaryCards":284,"taxBracketSections":303,"taxBrackets":304,"taxRates":305,"taxSlug":46,"taxType":46,"visas":314,"watchOut":315,"__hash__":320},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[114,115,116,117,118],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":120,"toc":223},[121,124,127,132,220],[20,122,123],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,125,126],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[128,129,131],"h2",{"id":130},"federal-vs-state","Federal vs state",[133,134,135,151],"table",{},[136,137,138],"thead",{},[139,140,141,145,148],"tr",{},[142,143,144],"th",{},"Tax",[142,146,147],{},"Federal rule",[142,149,150],{},"State\u002Flocal reality",[152,153,154,166,176,187,198,209],"tbody",{},[139,155,156,160,163],{},[157,158,159],"td",{},"Income tax",[157,161,162],{},"Progressive rates apply to individuals",[157,164,165],{},"State income tax rules vary widely",[139,167,168,170,173],{},[157,169,95],{},[157,171,172],{},"21% federal C-corp rate",[157,174,175],{},"Additional state corporate or franchise taxes often apply",[139,177,178,181,184],{},[157,179,180],{},"Capital gains and dividends",[157,182,183],{},"Preferential federal treatment for many long-term gains and qualified dividends",[157,185,186],{},"Many states tax them as ordinary income",[139,188,189,192,195],{},[157,190,191],{},"Wealth tax",[157,193,194],{},"No federal net wealth tax",[157,196,197],{},"Local property tax still matters",[139,199,200,203,206],{},[157,201,202],{},"Estate \u002F inheritance",[157,204,205],{},"Federal estate-and-gift tax system",[157,207,208],{},"Some states add estate or inheritance taxes",[139,210,211,214,217],{},[157,212,213],{},"Sales tax",[157,215,216],{},"No federal VAT",[157,218,219],{},"State and local sales taxes are common",[20,221,222],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":39,"searchDepth":40,"depth":40,"links":224},[225],{"id":130,"depth":40,"text":131},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},"North America","USD","60+","No","Compliant",[233,236,239],{"question":234,"answer":235},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":237,"answer":238},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":240,"answer":241},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[243,244,245],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[251,254,257,260,263,266,270,274],{"title":159,"slug":252,"icon":253},"income-tax","💼",{"title":191,"slug":255,"icon":256},"wealth-tax","💰",{"title":104,"slug":258,"icon":259},"inheritance-tax","🏛️",{"title":98,"slug":261,"icon":262},"capital-gains-tax","📈",{"title":95,"slug":264,"icon":265},"corporate-tax","🏢",{"title":267,"slug":268,"icon":269},"Dividend tax","dividend-tax","💸",{"title":271,"slug":272,"icon":273},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":275,"slug":276,"icon":277},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":112,"description":123},"country\u002Funited-states\u002Findex",[285,288,291,294,298,300],{"label":159,"value":286,"note":287},"10% - 37%","Federal ordinary rates",{"label":95,"value":289,"note":290},"21%","C corps, plus CAMT for large groups",{"label":98,"value":292,"note":293},"0% - 20%","Plus 3.8% NIIT",{"label":295,"value":296,"note":297},"Estate tax","Up to 40%","Federal transfer tax",{"label":191,"value":299,"note":194},"0%",{"label":213,"value":301,"note":302},"Varies","State and local only",[],[],[306,308,309,310,311,312],{"label":159,"value":286,"badge":307},"Federal",{"label":95,"value":289},{"label":98,"value":292},{"label":295,"value":296},{"label":191,"value":299},{"label":213,"value":313},"Varies by state",[],[316,317,318,319],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":322,"corporate-tax":469,"capital-gains-tax":609,"dividend-tax":762,"wealth-tax":893,"inheritance-tax":1028},{"id":323,"title":324,"bestFor":325,"body":329,"country":42,"countryFacts":342,"countrySlug":43,"description":333,"excerpt":46,"extension":47,"faqs":343,"flag":67,"heroImage":353,"howItWorks":354,"lastUpdated":246,"meta":361,"metaDescription":362,"metaTitle":363,"navigation":74,"otherTaxes":364,"pageType":372,"path":373,"relatedFormations":374,"relatedGuides":375,"seo":376,"stem":377,"summaryCards":378,"taxBracketSections":392,"taxBrackets":451,"taxRates":452,"taxSlug":252,"taxType":159,"visas":462,"watchOut":463,"__hash__":468},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[114,117,326,327,328],"Contractors","High earners","Remote workers",{"type":17,"value":330,"toc":340},[331,334,337],[20,332,333],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,335,336],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,338,339],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":39,"searchDepth":40,"depth":40,"links":341},[],{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[344,347,350],{"question":345,"answer":346},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":348,"answer":349},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":351,"answer":352},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[355,356,357,359,360],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":358},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[365,366,367,368,369,370,371],{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":324,"description":333},"country\u002Funited-states\u002Fincome-tax",[379,380,384,388],{"label":91,"value":286,"note":287},{"label":381,"value":382,"note":383},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":385,"value":386,"note":387},"Social Security","6.2%","Each side, up to cap",{"label":389,"value":390,"note":391},"Medicare","1.45%","Each side, no cap",[393,417,434],{"title":394,"rows":395},"Single and married filing separately",[396,399,402,405,408,411,414],{"band":397,"rate":398},"Up to $12,400","10%",{"band":400,"rate":401},"$12,401 - $50,400","12%",{"band":403,"rate":404},"$50,401 - $105,700","22%",{"band":406,"rate":407},"$105,701 - $201,775","24%",{"band":409,"rate":410},"$201,776 - $256,225","32%",{"band":412,"rate":413},"$256,226 - $384,350","35%",{"band":415,"rate":416},"Over $384,350","37%",{"title":418,"rows":419},"Married filing jointly and surviving spouse",[420,422,424,426,428,430,432],{"band":421,"rate":398},"Up to $24,800",{"band":423,"rate":401},"$24,801 - $100,800",{"band":425,"rate":404},"$100,801 - $211,400",{"band":427,"rate":407},"$211,401 - $403,550",{"band":429,"rate":410},"$403,551 - $512,450",{"band":431,"rate":413},"$512,451 - $768,700",{"band":433,"rate":416},"Over $768,700",{"title":435,"rows":436},"Head of household",[437,439,441,443,445,447,449],{"band":438,"rate":398},"Up to $17,700",{"band":440,"rate":401},"$17,701 - $67,450",{"band":442,"rate":404},"$67,451 - $105,700",{"band":444,"rate":407},"$105,701 - $201,750",{"band":446,"rate":410},"$201,751 - $256,200",{"band":448,"rate":413},"$256,201 - $640,600",{"band":450,"rate":416},"Over $640,600",[],[453,455,456,457,460],{"label":91,"value":286,"badge":454},"Progressive",{"label":385,"value":386},{"label":389,"value":390},{"label":458,"value":459},"Additional Medicare","0.9%",{"label":461,"value":301},"State income tax",[],[464,465,466,467],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":470,"title":471,"bestFor":472,"body":476,"country":42,"countryFacts":552,"countrySlug":43,"description":480,"excerpt":46,"extension":47,"faqs":553,"flag":67,"heroImage":353,"howItWorks":563,"lastUpdated":246,"meta":568,"metaDescription":569,"metaTitle":570,"navigation":74,"otherTaxes":571,"pageType":372,"path":579,"relatedFormations":580,"relatedGuides":581,"seo":582,"stem":583,"summaryCards":584,"taxBracketSections":594,"taxBrackets":595,"taxRates":596,"taxSlug":264,"taxType":95,"visas":602,"watchOut":603,"__hash__":608},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[115,473,474,475,116],"C corporations","Holding companies","MNE groups",{"type":17,"value":477,"toc":549},[478,481,484,488,546],[20,479,480],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,482,483],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[128,485,487],{"id":486},"federal-layers","Federal layers",[133,489,490,502],{},[136,491,492],{},[139,493,494,497,499],{},[142,495,496],{},"Layer",[142,498,147],{},[142,500,501],{},"Practical note",[152,503,504,514,525,536],{},[139,505,506,509,511],{},[157,507,508],{},"C corporation income tax",[157,510,289],{},[157,512,513],{},"Standard federal corporate rate",[139,515,516,519,522],{},[157,517,518],{},"CAMT",[157,520,521],{},"15%",[157,523,524],{},"Large corporations with average annual financial statement income above $1 billion",[139,526,527,530,533],{},[157,528,529],{},"Pass-through entities",[157,531,532],{},"Different regime",[157,534,535],{},"Usually taxed at owner level rather than entity level",[139,537,538,541,543],{},[157,539,540],{},"State tax",[157,542,301],{},[157,544,545],{},"May be income tax, franchise tax or another business levy",[20,547,548],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":39,"searchDepth":40,"depth":40,"links":550},[551],{"id":486,"depth":40,"text":487},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[554,557,560],{"question":555,"answer":556},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":558,"answer":559},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":561,"answer":562},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[564,565,566,567],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[572,573,574,575,576,577,578],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":267,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":471,"description":480},"country\u002Funited-states\u002Fcorporate-tax",[585,586,588,592],{"label":95,"value":289,"note":473},{"label":518,"value":521,"note":587},"Large corporations",{"label":589,"value":590,"note":591},"Pass-throughs","Different","LLCs and S corps",{"label":540,"value":301,"note":593},"Often added on top",[],[],[597,599,600,601],{"label":598,"value":289,"badge":307},"C corporation tax",{"label":518,"value":521},{"label":529,"value":590},{"label":540,"value":301},[],[604,605,606,607],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":610,"title":611,"bestFor":612,"body":614,"country":42,"countryFacts":702,"countrySlug":43,"description":618,"excerpt":46,"extension":47,"faqs":703,"flag":67,"heroImage":353,"howItWorks":713,"lastUpdated":246,"meta":718,"metaDescription":719,"metaTitle":720,"navigation":74,"otherTaxes":721,"pageType":372,"path":729,"relatedFormations":730,"relatedGuides":731,"seo":732,"stem":733,"summaryCards":734,"taxBracketSections":747,"taxBrackets":748,"taxRates":749,"taxSlug":261,"taxType":98,"visas":755,"watchOut":756,"__hash__":761},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[116,115,327,613,117],"Family offices",{"type":17,"value":615,"toc":699},[616,619,622,626,696],[20,617,618],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,620,621],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[128,623,625],{"id":624},"federal-treatment","Federal treatment",[133,627,628,640],{},[136,629,630],{},[139,631,632,635,637],{},[142,633,634],{},"Asset or gain",[142,636,625],{},[142,638,639],{},"Notes",[152,641,642,653,663,674,685],{},[139,643,644,647,650],{},[157,645,646],{},"Long-term capital gains",[157,648,649],{},"0%, 15% or 20%",[157,651,652],{},"Preferential rate depends on taxable income",[139,654,655,658,660],{},[157,656,657],{},"Qualified dividends",[157,659,649],{},[157,661,662],{},"Same rate bands as long-term gains",[139,664,665,668,671],{},[157,666,667],{},"Short-term capital gains",[157,669,670],{},"Ordinary income rates",[157,672,673],{},"Usually taxed up to 37% federally",[139,675,676,679,682],{},[157,677,678],{},"Collectibles \u002F some QSBS gain",[157,680,681],{},"Up to 28%",[157,683,684],{},"Special rate group",[139,686,687,690,693],{},[157,688,689],{},"Investment income for high earners",[157,691,692],{},"+3.8% NIIT",[157,694,695],{},"Applies above statutory thresholds",[20,697,698],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":39,"searchDepth":40,"depth":40,"links":700},[701],{"id":624,"depth":40,"text":625},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[704,707,710],{"question":705,"answer":706},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":708,"answer":709},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":711,"answer":712},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[714,715,716,717],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[722,723,724,725,726,727,728],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":611,"description":618},"country\u002Funited-states\u002Fcapital-gains-tax",[735,738,741,745],{"label":736,"value":292,"note":737},"Long-term gains","Federal preferential rates",{"label":739,"value":286,"note":740},"Short-term gains","Taxed as ordinary income",{"label":742,"value":743,"note":744},"NIIT","3.8%","High-income investors",{"label":657,"value":292,"note":746},"Same as long-term gains",[],[],[750,752,753,754],{"label":646,"value":292,"badge":751},"Preferential",{"label":667,"value":286},{"label":657,"value":292},{"label":742,"value":743},[],[757,758,759,760],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":763,"title":764,"bestFor":765,"body":766,"country":42,"countryFacts":838,"countrySlug":43,"description":770,"excerpt":46,"extension":47,"faqs":839,"flag":67,"heroImage":353,"howItWorks":849,"lastUpdated":246,"meta":854,"metaDescription":855,"metaTitle":856,"navigation":74,"otherTaxes":857,"pageType":372,"path":865,"relatedFormations":866,"relatedGuides":867,"seo":868,"stem":869,"summaryCards":870,"taxBracketSections":879,"taxBrackets":880,"taxRates":881,"taxSlug":268,"taxType":267,"visas":886,"watchOut":887,"__hash__":892},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[116,115,327,117,613],{"type":17,"value":767,"toc":835},[768,771,774,778,832],[20,769,770],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,772,773],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[128,775,777],{"id":776},"dividend-types","Dividend types",[133,779,780,791],{},[136,781,782],{},[139,783,784,787,789],{},[142,785,786],{},"Dividend type",[142,788,625],{},[142,790,639],{},[152,792,793,803,813,823],{},[139,794,795,798,800],{},[157,796,797],{},"Qualified dividend",[157,799,649],{},[157,801,802],{},"Same bands as long-term capital gains",[139,804,805,808,810],{},[157,806,807],{},"Ordinary dividend",[157,809,670],{},[157,811,812],{},"Taxed like regular income",[139,814,815,818,820],{},[157,816,817],{},"High-income investment income",[157,819,692],{},[157,821,822],{},"Can sit on top of either dividend type",[139,824,825,827,829],{},[157,826,540],{},[157,828,301],{},[157,830,831],{},"Often taxes dividends as ordinary income",[20,833,834],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":39,"searchDepth":40,"depth":40,"links":836},[837],{"id":776,"depth":40,"text":777},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[840,843,846],{"question":841,"answer":842},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":844,"answer":845},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":847,"answer":848},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[850,851,852,853],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[858,859,860,861,862,863,864],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":764,"description":770},"country\u002Funited-states\u002Fdividend-tax",[871,873,876,877],{"label":657,"value":292,"note":872},"Preferential federal rates",{"label":874,"value":286,"note":875},"Ordinary dividends","Taxed as income",{"label":742,"value":743,"note":744},{"label":540,"value":301,"note":878},"Often applies too",[],[],[882,883,884,885],{"label":657,"value":292,"badge":751},{"label":874,"value":286},{"label":742,"value":743},{"label":540,"value":301},[],[888,889,890,891],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":894,"title":895,"bestFor":896,"body":898,"country":42,"countryFacts":974,"countrySlug":43,"description":902,"excerpt":46,"extension":47,"faqs":975,"flag":67,"heroImage":353,"howItWorks":985,"lastUpdated":246,"meta":990,"metaDescription":991,"metaTitle":992,"navigation":74,"otherTaxes":993,"pageType":372,"path":1001,"relatedFormations":1002,"relatedGuides":1003,"seo":1004,"stem":1005,"summaryCards":1006,"taxBracketSections":1014,"taxBrackets":1015,"taxRates":1016,"taxSlug":255,"taxType":191,"visas":1021,"watchOut":1022,"__hash__":1027},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[116,613,327,117,897],"Property owners",{"type":17,"value":899,"toc":971},[900,903,906,910,968],[20,901,902],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,904,905],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[128,907,909],{"id":908},"ownership-taxes","Ownership taxes",[133,911,912,923],{},[136,913,914],{},[139,915,916,918,920],{},[142,917,144],{},[142,919,147],{},[142,921,922],{},"State\u002Flocal angle",[152,924,925,936,947,958],{},[139,926,927,930,933],{},[157,928,929],{},"Net wealth tax",[157,931,932],{},"None",[157,934,935],{},"No broad federal wealth tax exists",[139,937,938,941,944],{},[157,939,940],{},"Property tax",[157,942,943],{},"None federally",[157,945,946],{},"Local property tax is the recurring ownership tax",[139,948,949,952,955],{},[157,950,951],{},"Estate \u002F gift tax",[157,953,954],{},"Applies to large transfers",[157,956,957],{},"Some states add transfer taxes",[139,959,960,963,965],{},[157,961,962],{},"State asset taxes",[157,964,301],{},[157,966,967],{},"Rules differ by state and locality",[20,969,970],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":39,"searchDepth":40,"depth":40,"links":972},[973],{"id":908,"depth":40,"text":909},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[976,979,982],{"question":977,"answer":978},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":980,"answer":981},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":983,"answer":984},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[986,987,988,989],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[994,995,996,997,998,999,1000],{"title":159,"slug":252,"icon":253},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":895,"description":902},"country\u002Funited-states\u002Fwealth-tax",[1007,1008,1010,1011],{"label":191,"value":299,"note":194},{"label":940,"value":301,"note":1009},"Local ownership tax",{"label":295,"value":296,"note":297},{"label":1012,"value":296,"note":1013},"Gift tax","Lifetime transfers",[],[],[1017,1018,1019,1020],{"label":929,"value":299},{"label":940,"value":301},{"label":295,"value":296},{"label":1012,"value":296},[],[1023,1024,1025,1026],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1029,"title":1030,"bestFor":1031,"body":1034,"country":42,"countryFacts":1108,"countrySlug":43,"description":1038,"excerpt":46,"extension":47,"faqs":1109,"flag":67,"heroImage":353,"howItWorks":1119,"lastUpdated":246,"meta":1124,"metaDescription":1125,"metaTitle":1126,"navigation":74,"otherTaxes":1127,"pageType":372,"path":1135,"relatedFormations":1136,"relatedGuides":1137,"seo":1138,"stem":1139,"summaryCards":1140,"taxBracketSections":1149,"taxBrackets":1150,"taxRates":1151,"taxSlug":258,"taxType":104,"visas":1159,"watchOut":1160,"__hash__":1165},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1032,613,327,117,1033],"Families","Estate planners",{"type":17,"value":1035,"toc":1105},[1036,1039,1042,1046,1102],[20,1037,1038],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1040,1041],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[128,1043,1045],{"id":1044},"transfer-taxes","Transfer taxes",[133,1047,1048,1059],{},[136,1049,1050],{},[139,1051,1052,1055,1057],{},[142,1053,1054],{},"Transfer type",[142,1056,147],{},[142,1058,639],{},[152,1060,1061,1072,1082,1092],{},[139,1062,1063,1066,1069],{},[157,1064,1065],{},"Inheritance received by heir",[157,1067,1068],{},"No federal inheritance tax",[157,1070,1071],{},"State rules may still apply",[139,1073,1074,1077,1079],{},[157,1075,1076],{},"Estate at death",[157,1078,296],{},[157,1080,1081],{},"Applies above the basic exclusion",[139,1083,1084,1087,1089],{},[157,1085,1086],{},"Lifetime gifts",[157,1088,296],{},[157,1090,1091],{},"Annual exclusion can help for smaller gifts",[139,1093,1094,1097,1099],{},[157,1095,1096],{},"State transfer taxes",[157,1098,301],{},[157,1100,1101],{},"Check the decedent's state and asset location",[20,1103,1104],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":39,"searchDepth":40,"depth":40,"links":1106},[1107],{"id":1044,"depth":40,"text":1045},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[1110,1113,1116],{"question":1111,"answer":1112},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1114,"answer":1115},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1117,"answer":1118},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1120,1121,1122,1123],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1128,1129,1130,1131,1132,1133,1134],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":271,"slug":272,"icon":273},{"title":275,"slug":276,"icon":277},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1030,"description":1038},"country\u002Funited-states\u002Finheritance-tax",[1141,1142,1143,1145],{"label":104,"value":299,"note":1068},{"label":295,"value":296,"note":297},{"label":1012,"value":296,"note":1144},"Annual exclusion applies",{"label":1146,"value":1147,"note":1148},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1152,1154,1156,1158],{"label":1153,"value":299},"Federal inheritance tax",{"label":1155,"value":296},"Federal estate tax",{"label":1157,"value":296},"Federal gift tax",{"label":1146,"value":1147},[],[1161,1162,1163,1164],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1167,"details":1248},{"id":1168,"title":1169,"bestFor":1170,"body":1171,"country":44,"countryFacts":1178,"countrySlug":45,"description":1175,"excerpt":46,"extension":47,"faqs":1182,"flag":68,"heroImage":46,"howItWorks":1192,"lastUpdated":246,"meta":1196,"metaDescription":1197,"metaTitle":1198,"navigation":74,"otherTaxes":1199,"pageType":278,"path":1206,"relatedFormations":1207,"relatedGuides":1208,"seo":1209,"stem":1210,"summaryCards":1211,"taxBracketSections":1229,"taxBrackets":1230,"taxRates":1231,"taxSlug":46,"taxType":46,"visas":1241,"watchOut":1242,"__hash__":1247},"taxes\u002Fcountry\u002Fitaly\u002Findex.md","Taxes in Italy",[117,115,116,327,474],{"type":17,"value":1172,"toc":1176},[1173],[20,1174,1175],{},"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":39,"searchDepth":40,"depth":40,"links":1177},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},"Europe","EUR","Extensive",[1183,1186,1189],{"question":1184,"answer":1185},"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":1187,"answer":1188},"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":1190,"answer":1191},"What should expats and founders check first?","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.",[1193,1194,1195],"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.",{},"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)",[1200,1201,1202,1203,1204,1205],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly",[],[],{"title":1169,"description":1175},"country\u002Fitaly\u002Findex",[1212,1215,1217,1220,1223,1226],{"label":159,"value":1213,"note":1214},"23% - 43%","Plus local surtaxes",{"label":191,"value":299,"note":1216},"No general net wealth tax",{"label":95,"value":1218,"note":1219},"24% + 3.9%","IRES + IRAP",{"label":98,"value":1221,"note":1222},"26% \u002F 12.5%","Most gains vs government bonds",{"label":267,"value":1224,"note":1225},"26%","Standard individual rate",{"label":1227,"value":404,"note":1228},"VAT","Standard mainland rate",[],[],[1232,1233,1235,1237,1238,1239,1240],{"label":159,"value":1213,"badge":454},{"label":191,"value":1234},"0% (IVIE \u002F IVAFE on foreign assets)",{"label":104,"value":1236},"4% \u002F 6% \u002F 8%",{"label":98,"value":1224},{"label":95,"value":1218},{"label":267,"value":1224},{"label":1227,"value":404},[],[1243,1244,1245,1246],"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":1249,"corporate-tax":1339,"capital-gains-tax":1414,"dividend-tax":1486,"wealth-tax":1554,"inheritance-tax":1624},{"id":1250,"title":1251,"bestFor":1252,"body":1255,"country":44,"countryFacts":1262,"countrySlug":45,"description":1259,"excerpt":46,"extension":47,"faqs":1263,"flag":68,"heroImage":46,"howItWorks":1273,"lastUpdated":246,"meta":1277,"metaDescription":1278,"metaTitle":1279,"navigation":74,"otherTaxes":1280,"pageType":372,"path":1286,"relatedFormations":1287,"relatedGuides":1288,"seo":1289,"stem":1290,"summaryCards":1291,"taxBracketSections":1306,"taxBrackets":1307,"taxRates":1318,"taxSlug":252,"taxType":159,"visas":1332,"watchOut":1333,"__hash__":1338},"taxes\u002Fcountry\u002Fitaly\u002Fincome-tax.md","Income tax in Italy",[117,114,1253,327,1254],"Freelancers","Digital nomads",{"type":17,"value":1256,"toc":1260},[1257],[20,1258,1259],{},"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":39,"searchDepth":40,"depth":40,"links":1261},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1264,1267,1270],{"question":1265,"answer":1266},"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":1268,"answer":1269},"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":1271,"answer":1272},"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.",[1274,1275,1276],"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)",[1281,1282,1283,1284,1285],{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly\u002Fincome-tax",[],[],{"title":1251,"description":1259},"country\u002Fitaly\u002Fincome-tax",[1292,1294,1298,1302],{"label":91,"value":1213,"note":1293},"IRPEF national rates",{"label":1295,"value":1296,"note":1297},"Highest bracket tax","43%","National top rate",{"label":1299,"value":1300,"note":1301},"Employee INPS","~10%","Usually withheld from payroll",{"label":1303,"value":1304,"note":1305},"Tax return","Yes","730 or Redditi PF",[],[1308,1312,1315],{"band":1309,"rate":1310,"note":1311},"EUR 0 - EUR 28,000","23%","National IRPEF rate before surtaxes and credits.",{"band":1313,"rate":413,"note":1314},"EUR 28,001 - EUR 50,000","Middle bracket for national IRPEF.",{"band":1316,"rate":1296,"note":1317},"Over EUR 50,000","Top national IRPEF rate.",[1319,1320,1323,1326,1329],{"label":91,"value":1213,"badge":454},{"label":1321,"value":1322},"Regional surtax","1.23% - 3.33%",{"label":1324,"value":1325},"Municipal surtax","0% - 0.9%",{"label":1327,"value":1328},"Employee social security","around 10%",{"label":1330,"value":1331},"Tax on wages","withholding applies",[],[1334,1335,1336,1337],"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":1340,"title":1341,"bestFor":1342,"body":1345,"country":44,"countryFacts":1352,"countrySlug":45,"description":1349,"excerpt":46,"extension":47,"faqs":1353,"flag":68,"heroImage":46,"howItWorks":1363,"lastUpdated":246,"meta":1367,"metaDescription":1368,"metaTitle":1369,"navigation":74,"otherTaxes":1370,"pageType":372,"path":1376,"relatedFormations":1377,"relatedGuides":1378,"seo":1379,"stem":1380,"summaryCards":1381,"taxBracketSections":1394,"taxBrackets":1395,"taxRates":1396,"taxSlug":264,"taxType":95,"visas":1407,"watchOut":1408,"__hash__":1413},"taxes\u002Fcountry\u002Fitaly\u002Fcorporate-tax.md","Corporate tax in Italy",[115,474,1343,116,1344],"Regional operators","Multinationals",{"type":17,"value":1346,"toc":1350},[1347],[20,1348,1349],{},"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":39,"searchDepth":40,"depth":40,"links":1351},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1354,1357,1360],{"question":1355,"answer":1356},"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":1358,"answer":1359},"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":1361,"answer":1362},"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.",[1364,1365,1366],"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)",[1371,1372,1373,1374,1375],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly\u002Fcorporate-tax",[],[],{"title":1341,"description":1349},"country\u002Fitaly\u002Fcorporate-tax",[1382,1384,1388,1392],{"label":95,"value":407,"note":1383},"IRES",{"label":1385,"value":1386,"note":1387},"Regional production tax","3.9%","IRAP standard rate",{"label":1389,"value":1390,"note":1391},"Bank \u002F insurer IRAP","Higher","2026 budget change",{"label":1303,"value":1304,"note":1393},"IRES and IRAP returns",[],[],[1397,1399,1401,1404],{"label":1398,"value":407,"badge":1383},"Corporate income tax",{"label":1400,"value":1386},"IRAP",{"label":1402,"value":1403},"Financial sector IRAP","higher",{"label":1405,"value":1406},"Digital services tax","3%",[],[1409,1410,1411,1412],"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":1415,"title":1416,"bestFor":1417,"body":1420,"country":44,"countryFacts":1427,"countrySlug":45,"description":1424,"excerpt":46,"extension":47,"faqs":1428,"flag":68,"heroImage":46,"howItWorks":1438,"lastUpdated":246,"meta":1442,"metaDescription":1443,"metaTitle":1444,"navigation":74,"otherTaxes":1445,"pageType":372,"path":1451,"relatedFormations":1452,"relatedGuides":1453,"seo":1454,"stem":1455,"summaryCards":1456,"taxBracketSections":1471,"taxBrackets":1472,"taxRates":1473,"taxSlug":261,"taxType":98,"visas":1479,"watchOut":1480,"__hash__":1485},"taxes\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax.md","Capital gains tax in Italy",[116,1418,1419,327,613],"Crypto holders","Traders",{"type":17,"value":1421,"toc":1425},[1422],[20,1423,1424],{},"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":39,"searchDepth":40,"depth":40,"links":1426},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1429,1432,1435],{"question":1430,"answer":1431},"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":1433,"answer":1434},"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":1436,"answer":1437},"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.",[1439,1440,1441],"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)",[1446,1447,1448,1449,1450],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax",[],[],{"title":1416,"description":1424},"country\u002Fitaly\u002Fcapital-gains-tax",[1457,1459,1463,1467],{"label":98,"value":1224,"note":1458},"Standard rate",{"label":1460,"value":1461,"note":1462},"Government bonds","12.5%","Preferential rate",{"label":1464,"value":1465,"note":1466},"Crypto gains","33%","From 2026 in most cases",{"label":1468,"value":1469,"note":1470},"Property gains","0% \u002F 26%","Depends on holding period",[],[],[1474,1475,1476,1478],{"label":98,"value":1224,"badge":1458},{"label":1460,"value":1461},{"label":1477,"value":1469},"Real estate gains",{"label":1464,"value":1465},[],[1481,1482,1483,1484],"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":1487,"title":1488,"bestFor":1489,"body":1490,"country":44,"countryFacts":1497,"countrySlug":45,"description":1494,"excerpt":46,"extension":47,"faqs":1498,"flag":68,"heroImage":46,"howItWorks":1508,"lastUpdated":246,"meta":1512,"metaDescription":1513,"metaTitle":1514,"navigation":74,"otherTaxes":1515,"pageType":372,"path":1521,"relatedFormations":1522,"relatedGuides":1523,"seo":1524,"stem":1525,"summaryCards":1526,"taxBracketSections":1538,"taxBrackets":1539,"taxRates":1540,"taxSlug":268,"taxType":267,"visas":1548,"watchOut":1549,"__hash__":1553},"taxes\u002Fcountry\u002Fitaly\u002Fdividend-tax.md","Dividend tax in Italy",[116,474,115,327,613],{"type":17,"value":1491,"toc":1495},[1492],[20,1493,1494],{},"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":39,"searchDepth":40,"depth":40,"links":1496},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1499,1502,1505],{"question":1500,"answer":1501},"Does Italy tax dividends?","Yes. Resident individuals generally pay a final 26% tax on dividends, usually withheld at source.",{"question":1503,"answer":1504},"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":1506,"answer":1507},"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.",[1509,1510,1511],"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)",[1516,1517,1518,1519,1520],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},"\u002Fcountry\u002Fitaly\u002Fdividend-tax",[],[],{"title":1488,"description":1494},"country\u002Fitaly\u002Fdividend-tax",[1527,1528,1531,1534],{"label":267,"value":1224,"note":1225},{"label":1529,"value":1224,"note":1530},"Dividend withholding tax","Domestic individuals",{"label":1532,"value":1224,"note":1533},"Foreign dividends","Usually flat-taxed",{"label":1535,"value":1536,"note":1537},"Corporate recipients","95% exempt","If conditions are met",[],[],[1541,1543,1544],{"label":1529,"value":1224,"badge":1542},"Individuals",{"label":1532,"value":1224},{"label":1545,"value":1546,"badge":1547},"Corporate participation exemption","95%","If eligible",[],[1550,1551,1552],"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":1555,"title":1556,"bestFor":1557,"body":1559,"country":44,"countryFacts":1566,"countrySlug":45,"description":1563,"excerpt":46,"extension":47,"faqs":1567,"flag":68,"heroImage":46,"howItWorks":1576,"lastUpdated":246,"meta":1581,"metaDescription":1582,"metaTitle":1583,"navigation":74,"otherTaxes":1584,"pageType":372,"path":1590,"relatedFormations":1591,"relatedGuides":1592,"seo":1593,"stem":1594,"summaryCards":1595,"taxBracketSections":1608,"taxBrackets":1609,"taxRates":1610,"taxSlug":255,"taxType":191,"visas":1617,"watchOut":1618,"__hash__":1623},"taxes\u002Fcountry\u002Fitaly\u002Fwealth-tax.md","Wealth tax in Italy",[116,327,613,117,1558],"Remote founders",{"type":17,"value":1560,"toc":1564},[1561],[20,1562,1563],{},"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":39,"searchDepth":40,"depth":40,"links":1565},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1568,1570,1573],{"question":1187,"answer":1569},"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":1571,"answer":1572},"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":1574,"answer":1575},"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.",[1577,1578,1579],"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":1580},"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)",[1585,1586,1587,1588,1589],{"title":159,"slug":252,"icon":253},{"title":104,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly\u002Fwealth-tax",[],[],{"title":1556,"description":1563},"country\u002Fitaly\u002Fwealth-tax",[1596,1597,1601,1605],{"label":191,"value":299,"note":1216},{"label":1598,"value":1599,"note":1600},"Foreign real estate tax","1.06%","IVIE",{"label":1602,"value":1603,"note":1604},"Foreign assets tax","0.2%","IVAFE",{"label":1606,"value":1304,"note":1607},"Annual filing","Foreign assets reporting",[],[],[1611,1612,1613,1614],{"label":929,"value":299,"badge":932},{"label":1600,"value":1599},{"label":1604,"value":1603},{"label":1615,"value":1616},"IVAFE on privileged regimes","0.4%",[],[1619,1620,1621,1622],"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":1625,"title":1626,"bestFor":1627,"body":1628,"country":44,"countryFacts":1635,"countrySlug":45,"description":1632,"excerpt":46,"extension":47,"faqs":1636,"flag":68,"heroImage":46,"howItWorks":1646,"lastUpdated":246,"meta":1650,"metaDescription":1651,"metaTitle":1652,"navigation":74,"otherTaxes":1653,"pageType":372,"path":1659,"relatedFormations":1660,"relatedGuides":1661,"seo":1662,"stem":1663,"summaryCards":1664,"taxBracketSections":1679,"taxBrackets":1680,"taxRates":1681,"taxSlug":258,"taxType":104,"visas":1693,"watchOut":1694,"__hash__":1699},"taxes\u002Fcountry\u002Fitaly\u002Finheritance-tax.md","Inheritance tax in Italy",[1032,117,116,613,1033],{"type":17,"value":1629,"toc":1633},[1630],[20,1631,1632],{},"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":39,"searchDepth":40,"depth":40,"links":1634},[],{"region":1179,"currency":1180,"taxTreaties":1181,"euBlacklist":230,"fatfStatus":231},[1637,1640,1643],{"question":1638,"answer":1639},"Does Italy have inheritance tax?","Yes. Italy taxes inheritances and gifts at 4%, 6% or 8% depending on the relationship between the parties.",{"question":1641,"answer":1642},"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":1644,"answer":1645},"Are gifts taxed too?","Yes. Italy’s gift tax rules broadly follow the same rate and exemption structure as inheritance tax.",[1647,1648,1649],"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)",[1654,1655,1656,1657,1658],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},"\u002Fcountry\u002Fitaly\u002Finheritance-tax",[],[],{"title":1626,"description":1632},"country\u002Fitaly\u002Finheritance-tax",[1665,1667,1671,1675],{"label":104,"value":1236,"note":1666},"Depends on heir category",{"label":1668,"value":1669,"note":1670},"Spouse \u002F children","4%","Over EUR 1 million each",{"label":1672,"value":1673,"note":1674},"Siblings","6%","Over EUR 100,000 each",{"label":1676,"value":1677,"note":1678},"Other heirs","6% \u002F 8%","Narrower or no exemption",[],[],[1682,1685,1688,1690],{"label":1683,"value":1669,"badge":1684},"Spouse and direct descendants","EUR 1m allowance",{"label":1686,"value":1673,"badge":1687},"Brothers and sisters","EUR 100k allowance",{"label":1689,"value":1673},"Other relatives up to 4th degree",{"label":1691,"value":1692},"Other beneficiaries","8%",[],[1695,1696,1697,1698],"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",1788594216438]