Those who move to Italy don't always know exactly when they are required to file income tax returns in the country. The answer depends on when you arrived—and how long you spent in Italy during the year.
Under Italian law, a tax resident is considered to be any person registered as a resident in the local municipality or who has lived in Italy for at least 183 days in the same calendar year (184 days in a leap year). This means that, even without formal registration and even if all income comes from outside the country, anyone who spends more than six months a year in Italy is required to file a tax return.
Those who arrived in 2025 do not need to file this year.
A Italian income tax return It covers the previous fiscal year, which in Italy coincides with the calendar year: from January 1st to December 31st. The 2025 tax return, for example, covers the 2024 fiscal year.
This means that anyone who moved to Italy after January 1, 2025, does not need to file a tax return this year—unless they earned income in Italy in 2024, in which case filing is mandatory regardless of residency status. Those who arrived in 2025 will need to file in 2026, for the 2025 tax year.
IMU: property tax
IMU is the property tax on real estate and applies to second homes and luxury real estate Regardless of where the owner lives, anyone who buys a property in Italy and establishes it as their primary residence is exempt from IMU (Municipal Property Tax), unless the property is classified as a luxury property, such as mansions, villas, or castles.
For those who own a second home or luxury property in Italy, payment is made in two annual installments, in June and December. Those who purchase a property between January and June 2026 will have to pay both installments this year; those who purchase between June and December will only have to pay the December installment.
TARI: garbage collection fee
All property owner in Italy Whether it's a primary or secondary residence, the property is subject to the TARI, the municipal waste collection fee. Those who rent a property for more than six months are also responsible for this payment.
The good news is that taxpayers don't need to calculate the amount themselves: the municipality determines the sum and sends the payment notice. The tax is usually paid in two or three installments throughout the year, with deadlines varying depending on the municipality.
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