# How many days make you tax resident in Italy? > How Italy decides tax residency: 183 days The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year, the tax year (1 January – 31 December), the tests that catch you regardless of days, and Agenzia delle Entrate's own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/italy/ Italy · tax residency · 2026 183 days Tax residency threshold checked 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. 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](https://doastretch.com/nomad-visa/italy/) covers the permission side. ## Sources - [agenziaentrate.gov.it](https://www.agenziaentrate.gov.it/portale/documents/20143/6519685/circolare+n.+20+de+4+novembre+2024+residenza+pdf.pdf/978517e4-aa40-d14c-be79-19028c0f8785) — 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 - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Italy, the rest of it - [Italy's digital nomad visa](https://doastretch.com/nomad-visa/italy/) - [Who needs a visa for Italy](https://doastretch.com/visa/to/italy/) - [All visa rules by passport →](https://doastretch.com/visa/) 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.