Tools · Italy Tax Residence
Italy Tax Residency Test
Italy reformed its residence rules with effect from 2024. Four alternative criteria now apply, any one of which is enough — and the redefinition of "domicile" around family rather than economic ties changed the answer for a significant number of people.
Looking for the full explanation? Read the complete guide to Italy tax residency, which covers each limb of the test in detail alongside this tool.
Physical presence
How many days were you present in Italy during the calendar year?
Since the 2024 reform, presence expressly includes fractions of a day. A day on which you were in Italy for only a few hours counts in full, which makes frequent short visits accumulate faster than under midnight-based systems such as the UK.
Residency tests for other countries
- Italy residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test