Tax Residence: New rules in Italy from January 2024 (Updated 2026)

Updated February 2026 – see details below.

What does the term “tax residence” mean?

Before we look at the new rules in Italy, we must first agree on what the expression “tax residence” entails. This term is used to determine which country you are obligated to pay taxes to.

If you spend the majority of the year in Italy—specifically 183 days (or 184 days in a leap year)—you are required to have your tax residence in Italy. The Italian state also considers you a tax resident if you are registered in the population register (Anagrafe). As mentioned in the “Stay” section of our website, you must register after 90 consecutive days of residence.

Tax residence entails two main obligations:

• Income Reporting: You must report all income, including income generated or collected abroad, to the Italian tax authorities through your annual tax return.

• Tax Payment: You must pay taxes and duties in Italy.

In December 2023, the Italian state amended the legislation regarding tax residence to harmonize with the provisions of the OECD model. Let’s look at the law in more detail:

Article 1 of Legislative Decree 27.12.2023, n. 209, which entered into force on 01.01.2024, states that individuals are considered to have tax residence in Italy if, for the majority of the tax period (including fractions of days), they either have their residence or are present in Italy as a resident.

Let’s focus specifically on the phrase “or are present there.” The legislator has introduced a significant principle: you only need to be in Italy for more than 183 days. No other requirements are specified. While it was previously necessary to be in Italy and work for a total of 183 days during a year, this now also applies if you were simply there enjoying the sea view from your terrace.

s and boarding passes as documentation of your exact entry and exit dates.

In other words, if you have been in Italy for three periods of 61 days each during a year, even if you have not registered in the population register (a requirement beyond 90 days), you have still been there for a total of 183 days. This is in accordance with the new legislation.

However, the law has created several doubts. Various interpretations exist, and a common understanding of the law has not yet been fully reached. We will stay updated on the matter to understand the prevailing interpretation.

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Update 2026: Important Clarifications

Since this article was originally written, the Italian tax authorities (Agenzia delle Entrate) have provided important clarifications affecting the interpretation of the 183-day rule:

• Counting of Days: It is now established that all partial days count. This means both the day of arrival and the day of departure are counted as full days in Italy in the total calculation. To avoid tax liability, you must therefore stay under 183 days, including travel days.

• The Population Register Trumps Everything: Even if you are in Italy for fewer than 183 days, you will automatically be considered a tax resident if you are registered in the population register (Anagrafe).

• Vital Interests: For those staying in Italy in the "grey zone" (close to 183 days), even greater emphasis is now placed on where you have your "familial and personal relations." If you have a spouse, children, and a permanent home in Norway, you stand on stronger ground during an audit, provided you document that you are actually outside of Italy for more than half the year.

Our advice: Keep your flight tickets and boarding passes as documentation of your exact entry and exit dates.