Italy

Individual - Foreign tax relief and tax treaties

Last reviewed - 14 February 2020

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 are paid in a ‘final way’, 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 Russian Federation
Algeria India San Marino
Argentina Indonesia Saudi Arabia
Armenia Ireland Senegal
Australia Israel Singapore
Austria Ivory Coast Syria
Azerbaijan Japan Slovakia
Bangladesh Jordan Slovenia
Barbados Kazakhstan South Africa
Belarus Kenya South Korea
Belgium Kuwait Spain
Brazil         Latvia Sri Lanka
Bulgaria Lebanese Republic Sweden
Canada Lithuania Switzerland
Chile Luxembourg Tanzania
China Macedonia Thailand
Congo Malaysia The Netherlands
Croatia Malta Trinidad and Tobago
Cyprus Mauritius Tunisia
Czech Republic Mexico Turkey
Denmark Moldova Uganda
Ecuador Morocco Ukraine
Egypt Mozambique United Arab Emirates
Estonia New Zealand Union of Socialist Republics (1)
Ethiopia Norway United States
Finland Oman United Kingdom
France Pakistan Uzbekistan
Georgia Panama Venezuela
Germany Philippines Vietnam
Ghana Poland Yugoslavia Ex (2)
Greece Portugal Zambia
Hong Kong Qatar  
Hungary Romania  

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.