Working in Italy
Tax in Italy for foreign workers: tax residence and treaties
Working in Italy · · 2 min read
By Lorenzo Schiavone · calculator developer
An employee working in Italy pays social security and income tax through the payslip from the first salary, whatever their nationality. What changes is which income is taxed: as a tax resident, all of it, including foreign income; as a non-resident, only what is earned in Italy.
The tax code (codice fiscale)
It is the number that identifies you to the tax authorities, and you need it to be hired. For foreign citizens it is assigned by the immigration desk (Sportello unico per l’immigrazione) or the police headquarters with the permit; otherwise you can ask an Agenzia delle Entrate office or, from abroad, the consulate.
When you become tax resident
Since 2024 you are tax resident if, for most of the year (183 days, 184 in a leap year), you have your registered residence in Italy, your domicile understood as the centre of your personal and family relations, or you are physically present. Enrolment in the municipal register creates a presumption of residence that can be rebutted.
A non-resident pays IRPEF only on work done in Italy and cannot claim tax credits for dependent family members. The calculator estimates a full-year resident: for a mid-year arrival, enter the days worked.
Dependent family living abroad
From tax year 2025, people who are not citizens of Italy, the European Union or the European Economic Area cannot claim tax credits for dependent family members who live abroad. An Argentinian with Italian citizenship keeps the credit; a Peruvian citizen without EU citizenship does not.
Treaties by country
A double-taxation treaty stops the same income being taxed twice; a social-security agreement lets you, among other things, add up contribution periods for a pension. Always check the current text in the official lists.
| Country | Double taxation | Social security |
|---|---|---|
| Argentina | In force | Yes |
| Brazil | In force | Yes |
| Venezuela | In force | Yes |
| Colombia | In force | Not listed |
| India | In force | Not listed |
| Philippines | In force | Not listed |
| Peru | Not listed | Not listed |
Visas and permits
This guide covers pay and tax. For entry and residence permits, refer to the immigration desk and the consulate.
Frequently asked questions
If I arrive in September, do I pay tax in Italy? ▾
On work done in Italy, yes, through payslip withholding. To be tax resident for that year you must meet the conditions for most of the tax period.
Is there a tax treaty between Italy and Peru? ▾
Peru does not appear in the Department of Finance’s list of double-taxation treaties.
Do I have to file a tax return? ▾
With only a salary from one employer, the year-end adjustment in the payslip is often enough. Other income, including foreign income, can require a return.
Sources and method
- Agenzia delle Entrate · tax identification number for foreign citizens
- Agenzia delle Entrate · circular 20/E of 4 November 2024, tax residence
- Agenzia delle Entrate · non-resident individuals
- Agenzia delle Entrate · circular 4/E of 16 May 2025, dependent family members
- Department of Finance · double-taxation treaties
- INPS · non-EU countries with a social-security agreement
- QuantoNetto.Com · method, sources and limits of the estimates
Each guide states the period it covers and the assumptions behind its examples. Net pay estimates flag any prior-year municipal rates. The actual monthly payslip may differ from the annual average.