Taxes
Italy — Tax: Tax Residency Rules
Italy treats you as tax resident if you are present, have a habitual abode, or have your centre of family relationships there for more than 183 days of the fiscal year.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Italy, Individual, ResidenceLast reviewed: 2026-10-23
Key facts
- An individual is resident if for more than 183 days of the fiscal year, counting fractions, they are physically present, have a residence (habitual abode), or have their domicile, the principal centre of personal and family relationships, in Italy.
- Individuals registered in the Italian resident population register for most of the tax period are presumed resident unless they prove otherwise.
- Personal and family ties take precedence over economic and work-related interests.
- Italian citizens who move to a tax haven are treated as resident even after deregistration unless they prove otherwise.