Contact Us
Italy
Individual - Foreign tax relief and tax treaties
Last reviewed - 28 February 2024Foreign tax relief
In case of double taxation of the same income (between Italy and a foreign country), the individual can claim foreign tax relief for the taxes paid abroad. The relief can be claimed only when the foreign taxes become 'final and settled' by filing the Italian tax return. The foreign tax relief is calculated using a specific formula.
Tax treaties
Below is the list of countries with which Italy currently has DTTs:
| Albania | Iceland | San Marino |
| Algeria | India | Saudi Arabia |
| Argentina | Indonesia | Senegal |
| Armenia | Ireland | Singapore |
| Australia | Israel | Syria |
| Austria | Ivory Coast | Slovakia |
| Azerbaijan | Jamaica | Slovenia |
| Bangladesh | Japan | South Africa |
| Barbados | Jordan | South Korea |
| Belarus | Kazakhstan | Spain |
| Belgium | Kuwait | Sri Lanka |
| Brazil | Latvia | Sweden |
| Bulgaria | Lebanese Republic | Switzerland |
| Canada | Lithuania | Tanzania |
| Chile | Luxembourg | Thailand |
| China | Macedonia | The Netherlands |
| Colombia | Malaysia | Trinidad and Tobago |
| Congo | Malta | Tunisia |
| Croatia | Mauritius | Turkey |
| Cyprus | Mexico | Uganda |
| Czech Republic | Moldova | Ukraine |
| Denmark | Morocco | United Arab Emirates |
| Ecuador | Mozambique | Union of Socialist Republics (1) |
| Egypt | New Zealand | United States |
| Estonia | Norway | United Kingdom |
| Ethiopia | Oman | Uruguay (Oriental Republic) |
| Finland | Pakistan | Uzbekistan |
| France | Panama | Venezuela |
| Georgia | Philippines | Vietnam |
| Germany | Poland | Yugoslavia Ex (2) |
| Ghana | Portugal | Zambia |
| Greece | Qatar | |
| Hong Kong | Romania | |
| Hungary | Russian Federation |
Notes
- This treaty is still applied to Kyrgyzstan, Tajikistan, and Turkmenistan.
- This treaty is still applied to Bosnia and Herzegovina, Serbia, and Montenegro.
Italy contacts
Italy contacts
Italy News
