Italy

Individual - Significant developments

Last reviewed - 03 January 2023

The Italian Budget Law for fiscal year (FY) 2023 introduced some changes regarding:

  • Flat tax rates for productivity bonus.
  • Incremental flat tax for self-employment or business income earned by individuals.
  • Flat tax scheme for self-employees.

Please click here for a description of temporary tax measures in response to COVID-19.