🇮🇹 Italy Tax Guide 2025

Complete guide to Italian income tax (IRPEF), IVA, social security, best tax software, and top Italian accountants

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Italian Tax System Overview

Understanding Italy's progressive income tax (IRPEF), IVA, and social security for 2025

📊 Income Tax Rates 2025 (IRPEF)

Italy uses a progressive tax system (Imposta sul Reddito delle Persone Fisiche) administered by Agenzia delle Entrate:

  • €0 - €15,000 23%
  • €15,001 - €28,000 25%
  • €28,001 - €50,000 35%
  • €50,001+ 43%

Regional and municipal surcharges (IRAP and local taxes) may apply depending on your location

🏛️ Social Security (INPS)

Italian social security contributions fund healthcare, pensions, and unemployment benefits:

  • Employee Contributions ~9.19%
  • Employer Contributions ~30%
  • Self-employed (Partita IVA) 25-33%

Contributions cover the National Health Service (SSN), unemployment insurance, and state pensions administered by INPS.

🛒 IVA (Value Added Tax)

Italy's consumption tax system with multiple rates:

  • Standard Rate 22%
  • Reduced Rate 10%
  • Super Reduced Rates 5% and 4%

IVA registration required when turnover exceeds €85,000 for most businesses, or immediately for certain business types and international trade.

📅 Key Tax Dates 2025

Important deadlines for Italian taxpayers:

  • Tax Year 1 January - 31 December
  • Tax Returns Start May 1, 2025
  • Filing Deadline September 30, 2025
  • IVA Quarterly 16th of month

Annual tax return (Dichiarazione dei Redditi) must be filed between May and September for the previous tax year.

🏠 Common Deductions

Popular tax deductions for Italian taxpayers:

  • Mortgage interest Up to €4,000
  • Medical expenses 19% deduction
  • Education expenses Up to €800
  • Renovation tax credit 50-110%

Italy offers various deductions including healthcare, education, home renovations, and charitable donations.

💼 Partita IVA (VAT Number)

Self-employment and freelance work in Italy:

  • Forfettario Regime 5-15% flat tax
  • Ordinario Regime IRPEF rates apply
  • INPS Contributions 25-33%

Self-employed individuals must register for partita IVA with Agenzia delle Entrate and pay contributions to INPS based on income.

Top 5 Italian Tax Software 2025

Best tax preparation software for Italian individuals and businesses

🥇 Agenzia delle Entrate Online

Price: Free

Best for: Individual tax returns (Dichiarazione dei Redditi)

Official Italian tax administration online service. Mandatory for most taxpayers. Provides pre-filled returns (730 precompilato) with data from employers and financial institutions.

Key Features: Pre-filled returns, official validation, automatic calculations, direct submission to Agenzia delle Entrate, mobile app available.

🥈 CommercialistaTelematico

Price: €35 - €100

Best for: Freelancers and partita IVA holders

Professional tax software designed for Italian self-employed individuals and small businesses. Handles both forfettario and ordinario tax regimes.

Key Features: Partita IVA support, IVA declarations, quarterly payments, INPS calculations, expense tracking, invoicing integration.

🥉 Bluenext

Price: €40 - €120

Best for: Small businesses and professionals

Comprehensive Italian accounting and tax software with cloud-based access. Popular among commercialisti (accountants) and small business owners.

Key Features: Full accounting, tax returns, IVA management, payroll, business intelligence, multi-user access.

📱 FiscoPiù

Price: €30 - €90

Best for: Individual taxpayers and simple returns

User-friendly Italian tax software with guided interview process for completing tax returns. Ideal for employees and simple income situations.

Key Features: Guided questions, deduction optimizer, error checking, electronic submission, tax planning tools.

💼 Teamsystem

Price: €50 - €150

Best for: Growing businesses and professionals

Professional-grade Italian tax and accounting software suite. Comprehensive solution for businesses needing advanced features and compliance tools.

Key Features: Enterprise accounting, tax compliance, IVA automation, financial reporting, API integrations, multi-company management.

Top 5 Italian Tax Accountants 2025

Leading tax professionals for Italian tax compliance and planning

🏢 Commercialisti Locali Italia

Specialization: Individual tax returns and family planning

Services: Dichiarazione dei Redditi, IVA filing, tax optimization, estate planning

Local certified accountants (commercialisti) throughout Italy serving middle-class families and individuals. Typical fees €150-€500 for personal returns, with expertise in regional tax differences and deductions.

🏢 Studi Contabili Comunità

Specialization: Working professionals and small business owners

Services: Personal tax planning, partita IVA support, quarterly IVA, INPS management, business accounting

Community accounting firms across Italian cities serving local residents, freelancers, and small businesses. Competitive pricing €180-€600, with personalized service and ongoing support throughout the year.

🏢 Servizi Fiscali Online Italia

Specialization: Digital tax services for busy professionals

Services: Online tax returns, video consultations, document upload, mobile support, partita IVA assistance

Modern online tax advisory services with qualified Italian commercialisti. Fixed pricing from €120-€400 for individual returns, with digital platforms, remote access, and fast turnaround times.

🏢 Consulenti Fiscali Stranieri

Specialization: Expatriates and non-residents

Services: Expat tax returns, non-resident property tax, foreign income, multilingual support, double taxation treaties

Bilingual tax consultants specializing in expat taxation and non-resident obligations. Fees €250-€800 for expat returns, with expertise in international taxation, AIRE registration, and foreign pension income.

🏢 Consulenza Fiscale Famiglie

Specialization: Middle-income families and individual taxpayers

Services: Family tax planning, inheritance advice, property transactions, deduction optimization, year-round support

Family-focused tax advisors serving middle-class Italian households. Transparent pricing €170-€550 depending on complexity, with ongoing tax planning, property advice, and support throughout the tax year.

⚠️ Professional Services Disclaimer

The accountants and firms listed above are provided for informational purposes only. CountryTaxCalc does not endorse any specific service provider and is not affiliated with these firms.

Professional fees, services, and expertise may vary. We recommend consulting multiple providers and verifying their credentials before making any decisions.

Always ensure your chosen tax professional is appropriately registered with Italian regulatory bodies and the Agenzia delle Entrate.

🌍 Compare with Other Countries

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