Tax guide
Italian passport.
Doesn't mean Italian taxes.
The most common fear: “will I have to pay Italian taxes?” Short answer: no, unless you live there.
Updated: April 2026 • Sources: TUIR, PwC
The fundamental rule
Italy taxes based on residency, not citizenship.
The opposite of the US, which taxes citizens wherever they live. Italy doesn’t. If you live in the US with no Italian income, the Italian tax system doesn’t concern you.
Source: Art. 2 TUIR, PwC Tax Summaries
When the obligation kicks in
You become Italian tax resident if you meet ANY ONE of these for more than 183 days:
Physical presence
More than 183 days/year.
Habitual abode
Registration at a comune’s anagrafe (not AIRE).
Domicile
Principal centre of social interests in Italy. Reformed 2023: family ties now outweigh economic ones.
Civil registry
Creates a rebuttable presumption of tax residency.
Three concrete scenarios
Living in the US, Italian passport, nothing in Italy
No return, no tax.
Living in the US, rental property in Italy
Cedolare secca at 21% or 26%. Italian return required for that income. Treaty prevents double taxation.
You move to Italy for 183+ days
Taxed on worldwide income. Full return required.
The flat tax regime
If you relocate and haven’t been tax resident for 9 of the previous 10 years: €300,000/year flat on all foreign income, up to 15 years.
\u20ac300k
annual flat
15
years max
9/10
years non-residency
Was €100k in 2017, €200k in 2025. Source: Art. 24-bis TUIR.
US vs Italy
Who they tax
USA
Citizens, wherever they live
Italy
Residents, regardless of citizenship
Filing
USA
Always, all citizens
Italy
Only tax residents or Italian income
Treaty
USA
Prevents double taxation
Italy
Credit for taxes paid in the other country
Common questions
Do I owe Italian taxes for having the passport?
No. Italy taxes on residency, not citizenship. If you live in the US with no Italian income, you owe nothing.
What if I buy property in Italy?
Rental income is taxed in Italy. Personal use: IMU (property tax) but no income tax.
Does AIRE protect me?
It helps but isn’t an absolute shield. If your centre of interests remains in Italy, tax authorities can still classify you as resident.
Do I need to file an Italian return?
Only with Italian income or tax residency. No Italian income = no Italian return.
Sources
- Art. 2 DPR 917/1986 (TUIR)
- D.Lgs. 209/2023
- Art. 24-bis TUIR
- PwC Tax Summaries \u2014 Italy
- US-Italy Treaty (1999)
Informational guide. Not tax advice. Consult a commercialista.