Italy

Individual - Foreign tax relief and tax treaties

Last reviewed - 08 August 2022

Foreign 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 "finals 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 Uzbekistan
Finland Pakistan Uruguay (Oriental Republic)
France Panama Venezuela
Georgia Philippines Vietnam
Germany Poland Yugoslavia Ex (2)
Ghana Portugal Zambia
Greece Qatar
Hong Kong Romania
Hungary Russian Federation

Notes 

  1. This treaty is still applied to Kyrgyzstan, Tajikistan, and Turkmenistan.
  2. This treaty is still applied to Bosnia and Herzegovina, Serbia, and Montenegro.