Residenza fiscale
Also known as: tax residency, 183-day rule
Italian tax residency (TUIR art. 2) is triggered if, for more than 183 days in a year, you are registered as resident, or have your domicile (centre of personal/economic interests) or habitual abode in Italy. Tax residents are taxed on worldwide income; non-residents only on Italian-source income.1
What this means for you
Becoming an Italian tax resident is what unlocks regimes like impatriati — and exposes your worldwide income to Italian tax. If you split time between countries, getting this right (and checking the double-tax treaty) is critical.
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.