When do I become a tax resident of Italy?

Checked on 2026-10-25

Under Italian law (TUIR art. 2, since 2024), you are tax resident in Italy if, for most of the tax year, counting fractions of a day, you have your civil-law residence or your domicile in Italy, or are physically present there. Being registered as resident for most of the year is presumed residence unless you prove otherwise.

Key facts

What	The law says	Source
Main test	For most of the tax period (fractions of a day count), you have residence under the Civil Code or domicile in Italy, or you are present in Italy	TUIR, art. 2(2)
Any one of these is enough	Residence, domicile or physical presence: the law lists them as alternatives	TUIR, art. 2(2)
What domicile means	The place where your personal and family relations mainly develop	TUIR, art. 2(2)
Registry	Being registered in the resident population registry (anagrafe) for most of the tax period is presumed residence, unless you prove otherwise	TUIR, art. 2(2)
How many days	“Most of the year” means at least 183 days, 184 in a leap year	Agenzia delle Entrate, Residenza fiscale
Since when	This version of the rule applies from 1 January 2024	TUIR, art. 2, update note (227) on D.Lgs. 209/2023, art. 7(1)
What residents pay tax on	Income wherever produced; non-residents only on income produced in Italy	Agenzia delle Entrate, Aliquote e calcolo dell’Irpef

Three ways to be resident

The law requires only one of three things, each for most of the tax year:

Residence as defined by the Civil Code.
Domicile: the place where your personal and family relations mainly develop. Since 2024 the tax law defines domicile this way.
Physical presence in Italy. Fractions of a day count.

The Agenzia delle Entrate’s guidance says “most of the year” means at least 183 days (184 in a leap year).

The registry presumption

If you are registered in an Italian municipality’s resident population registry for most of the year, the law presumes you are tax resident, unless you prove otherwise: the Agenzia’s guidance says you must be able to show the registration doesn’t match actual residence in Italy.

Moving during the year

Italian tax residence is decided for the whole tax year. The Agenzia’s guidance says splitting the year when you move in or out is recognised only where a double tax treaty provides for it, and names the treaties with Switzerland and Germany as examples.

Italian citizens who are removed from the registry and move to a state or territory with a privileged tax regime listed in the Ministerial Decree of 4 May 1999 are also considered resident in Italy, the Agenzia delle Entrate’s guidance says.

Sources

D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 2 (text in force, Normattiva) checked 2026-10-25
Agenzia delle Entrate, Irpef – Regole generali per persone fisiche (Residenza fiscale) checked 2026-10-25
Agenzia delle Entrate, Irpef – Aliquote e calcolo dell'Irpef checked 2026-10-25

Change history

2026-10-25: Page created

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