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Taxes · Reference Section 03

Italian taxes,
demystified for Americans

IRPEF brackets, the €100,000 flat tax for new residents, the southern 7% pension regime, the US-Italy treaty, FBAR, FATCA, and how to file in two countries without paying twice. Guides reviewed by an Italian commercialista.

3 articles Last full update · May 2025 Verified against agenziaentrate.gov.it · IRS Pub 901
Most-read in this category
Flat Tax €100,000 Regime→ US-Italy Tax Treaty→
43%
Top Italian IRPEF rate
€100k
Flat tax option (foreign inc.)
7%
Southern pension regime
15 yr
Max flat-tax duration
$10k
FBAR threshold

The Big Picture for Americans

2 articles
01
US-Italy Tax Treaty: How Double Taxation Works for Americans (2025)
Foreign tax credits, FBAR, FATCA, Social Security treatment, and avoiding true double taxation.
KD 42 15 min
02
Italy's Flat Tax Regime: €100,000 Annual Cap for New Residents
Pay €100k flat on all foreign-source income, up to 15 years. Who qualifies, who shouldn't.
KD 15 11 min

Filing & Compliance

1 article
03
FBAR and FATCA for Americans in Italy: Don't Miss These
FinCEN 114 and Form 8938 — penalties, deadlines, and the bank accounts you must report.
KD 24 10 min
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