Italy · tax residency · 2026

How many days make you tax resident in Italy?

183days

Tax residency thresholdchecked 2026-08-18 · agenziaentrate.gov.it

183 days The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year makes you tax resident in Italy — but the day count is only the test people know about.

Next step

How we know

Figures are as Agenzia delle Entrate publishes them at agenziaentrate.gov.it, checked 18 August 2026.

Day threshold: 183 days The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year
Tax year: 1 January – 31 December
Other tests: Under art. 2 TUIR as amended by D.Lgs. 209/2023 (from tax year 2024) an individual is resident if, for the majority of the tax period, they alternatively: have their residence in Italy within the meaning of the Civil Code; have their domicile in Italy, redefined as the centre of personal and family relationships; are physically present in Italy; or are registered in the resident population register (anagrafe). Registration is now a rebuttable presumption rather than an absolute one, so the taxpayer may prove the contrary.
Worldwide income: Yes — residents are taxed on worldwide income
Special regimes: Italy operates an impatriate regime (regime impatriati, restated by art. 5 D.Lgs. 209/2023) and a substitute flat tax for new residents (art. 24-bis TUIR). Rates, caps and durations were not verified against an Agenzia delle Entrate page in this run and are therefore not stated here.
Authority: Agenzia delle Entrate
Official page: agenziaentrate.gov.it
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

Day-counting convention stated by the authority: 'le frazioni di giorno si considerano come giorni interi' — fractions of a day count as whole days, so even an hour of presence on a given day counts as a full day. Circolare 20/E of 4 November 2024 is the Agenzia delle Entrate's operating instructions on the new residence rules; the substantive rules are in art. 2 TUIR. Worldwide taxation of residents rests on art. 3 TUIR, not separately retrieved in this run.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Italy to work remotely, the Italy digital nomad visa page covers the permission side.

Sources

agenziaentrate.gov.it — official source, checked 2026-08-18

Questions people ask about Italy tax residency

How many days can you spend in Italy before becoming tax resident?

183 days The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year makes you tax resident in Italy, and residents are taxed on worldwide income. Days are not the only route in: Under art. 2 TUIR as amended by D.Lgs. 209/2023 (from tax year 2024) an individual is resident if, for the majority of the tax period, they alternatively: have their residence in Italy within the meaning of the Civil Code; have their domicile in Italy, redefined as the centre of personal and family relationships; are physically present in Italy; or are registered in the resident population register (anagrafe). Registration is now a rebuttable presumption rather than an absolute one, so the taxpayer may prove the contrary. Checked 18 August 2026 against agenziaentrate.gov.it.

When is Italy's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year.

Are residents of Italy taxed on worldwide income?

Yes — once you are tax resident in Italy, worldwide income falls in scope, subject to double-tax treaties. Italy operates an impatriate regime (regime impatriati, restated by art. 5 D.Lgs. 209/2023) and a substitute flat tax for new residents (art. 24-bis TUIR). Rates, caps and durations were not verified against an Agenzia delle Entrate page in this run and are therefore not stated here.

Is there a special tax regime for people moving to Italy?

Italy operates an impatriate regime (regime impatriati, restated by art. 5 D.Lgs. 209/2023) and a substitute flat tax for new residents (art. 24-bis TUIR). Rates, caps and durations were not verified against an Agenzia delle Entrate page in this run and are therefore not stated here. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Italy?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Italy, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.