Personal income tax – What it is
Latest update: 12/12/2020
Personal income tax (Irpef) is tax payable by natural persons in receipt of the following types of income:
- income from real estate, i.e. buildings and land
- capital income
- income from employed work (including income from subordinate employment and retirement income)
- income from self employed work
- business income
- other income (listed under Article 67 of the Consolidated Income Tax Ac t(IT) ).
All natural persons, regardless of whether or not they reside in Italy, are liable to pay personal income tax.