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Taxes

Italy — Tax: Capital Gains

Italy taxes individual capital gains on financial assets at a 26% substitute tax, crypto at 33% from 2026, and exempts main-home sales and property held over five years.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Italy, Individual, Income determinationLast reviewed: 2026-10-23

Key facts

  • Capital gains on financial assets are taxed at a 26% substitute tax.
  • Crypto-asset gains are taxed at 33% from FY 2026, while euro-denominated stablecoins stay at 26%.
  • Real estate gains are taxed at progressive rates or a 26% substitute tax under certain conditions.
  • Sales of property owned for more than five years, or used as the principal abode for most of the ownership period, are exempt.

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