Regional and Municipal Taxes

Regional and Municipal income tax is raised through the Personal Income Tax.

Property Taxes
A municipal tax on property (‘ICI’) is raised against any individual who owns or has the right of usage of a property. The tax rate depends upon the municipality in which the property is situated and is in the range of 0.4% to 0.7% per annum.

For a more general guide to living in Italy please request a Country Profile.

This document has been prepared based on the legislation and practices of the country concerned as at April 2006. Such legislation and administrative practices may change, and this document should be regarded as a summary guide rather than as a substitute for consultation with a professional tax advisor.