Italy
26% flat capital gains tax in 2025, rising to 33% in 2026. €2,000 annual exemption being removed. Government originally planned 42% but backed down. Alternative 18% portfolio tax option available.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Available
CARF Reporting
Committed
Italy has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
26% (2025); 33% (2026)
Mining
23-43% (progressive income tax)
DeFi
26% (2025); 33% (2026)
NFTs
23-43% for creation; 26%/33% for trading
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No holding period benefit; flat rate applies to all gains
Regulation & Residency
Regulatory Body
Agenzia delle Entrate (Tax Authority); CONSOB
Residency Requirement
Elective residence visa for retirees; various EU options
Reporting Requirements
Annual tax filing (Modello Redditi); DAC8 from 2026
Citizenship & Residency Path
Elective Residence Visa; flat-tax regime for new residents; EU citizenship after 10 years (4 for EU citizens)
Bitizenship Pathway Available
Your investment capital maintains Bitcoin exposure while you gain new residencies or citizenships. No real estate, bonds, or donations. Indirect exposure via Bitcoin companies, Bitcoin-aligned funds, and similar structures. Learn more →
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Rate increasing from 26% to 33% on January 1, 2026
- →Government wanted 42% but industry pushback forced reduction to 33%
- →€2,000 annual exemption being removed in 2026
- →Alternative: 18% portfolio tax on total crypto value as of Jan 1
- →EU member - MiCA and DAC8 apply
- →Trend is toward HIGHER taxation
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Good
Quality of Life
Very High
Lifestyle Scores