Updated to reflect current Italian tax rules (2026)
Tax Residency is always one of those issues that raises its head in batches, from time to time. Residency determines where you may or may not be located for tax purposes. The notion that you can be resident in Italy but pay tax elsewhere is an outdated notion and one that should be forgotten.
RESIDENCY IS A MATTER OF FACT AND NOT ONE OF CHOICE.
Here are the facts as determined by Section 2 of the Italian Income Tax Code:
An individual is considered resident for tax purposes in Italy if, for most of the calendar year (more than 183 days), you are:
- registered with the Registry of the Resident Population (Anagrafe)
- resident or domiciled in the territory of the Italian state, as defined by Section 43 of the Italian Civil Code
