Newsalert | Tax 20/10/2025

A draft of the 2026 Budget Law - expected to be approved by the end of December and to take effect from 1 January 2026 - has been released and is now under discussion in the Italian Parliament, which may approve or amend the proposed measures before their entry into force.

Among other measures, the draft law includes an increase in the annual flat tax due by Italian tax resident individuals who opt for the Italian flat tax regime. This increase would apply only to individuals who relocate their residence for civil law purposes to Italy after 31 December 2025.

In the latest newsalert, Chiomenti Professionals analyzed the Budget Draft Law, focusing on the key aspects of the Italian Flat Tax Regime.