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Italy tax residency: the 183‑day presence rule

Tax days · EuropeChecked Updated

Italy 183

Tax days
183days in the calendar year

Being present in Italy for most of the tax year, counting parts of a day, makes you tax resident.1

Year
The tax year is the calendar year.2
We count
Most of the year is 183 days, or 184 in a leap year. That is the line we count.1How we count: We count every day you are in Italy, even part of a day, as one day. More than half of 365 days is 183 or more; more than half of 366 is 184 or more.
Also counts
Presence is one of three tests. Residence under the Italian Civil Code, or domicile, the place where your personal and family life mainly is, also makes you resident when it lasts most of the tax year.13
Register
Being on an Italian register of residents for most of the year makes you presumed resident, unless you prove otherwise.4
New code
From 1 January 2027, these rules move into a new income tax code, Legislative Decree 117 of 2026. Its article on residence opens with the same sentence.56

Worked example

A late landing is still a day

  1. You land in Rome at 11 pm on 2 July 2026 and stay to the end of the year. Parts of a day count, so 2 July is a day of presence and the total is 183 days: most of 2026.1How we count: Calendar days from 2 July to 31 December, both included. 183 of 365 days is more than half.
  2. Land on 3 July instead and the total is 182 days, under the line.1How we count: Calendar days from 3 July to 31 December, both included.
  3. In 2028, a leap year, the same 2 July arrival again gives 183 days, but most of a 366-day year is 184, so the same dates fall one day short.1How we count: Calendar days from 2 July to 31 December 2028, against 184, the smallest number above half of 366.

The rule it rests on: Being present in Italy for most of the tax year, counting parts of a day, makes you tax resident.1 Most of the year is 183 days, or 184 in a leap year. That is the line we count.1How we count: We count every day you are in Italy, even part of a day, as one day. More than half of 365 days is 183 or more; more than half of 366 is 184 or more.

Questions people ask

How many days make you tax resident in Italy?

Being present in Italy for most of the tax year, counting parts of a day, makes you tax resident.1 Most of the year is 183 days, or 184 in a leap year. That is the line we count.1How we count: We count every day you are in Italy, even part of a day, as one day. More than half of 365 days is 183 or more; more than half of 366 is 184 or more.

Which year does Italy use for the count?

The tax year is the calendar year.2

Does being registered as a resident matter?

Being on an Italian register of residents for most of the year makes you presumed resident, unless you prove otherwise.4

Can family and personal ties affect residence?

Presence is one of three tests. Residence under the Italian Civil Code, or domicile, the place where your personal and family life mainly is, also makes you resident when it lasts most of the tax year.13

Sources

6 laws, each with its exact words
  1. TUIR, art. 2, comma 2 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words Ai fini delle imposte sui redditi si considerano residenti le persone che per la maggior parte del periodo d'imposta, considerando anche le frazioni di giorno, hanno la residenza ai sensi del codice civile o il domicilio nel territorio dello Stato ovvero sono ivi presenti. For income tax, residents are the people who, for most of the tax period, also counting parts of a day, have their residence under the civil code or their domicile in the territory of the State, or are present there.
  2. TUIR, art. 7, comma 1 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words L'imposta è dovuta per anni solari, a ciascuno dei quali corrisponde un'obbligazione tributaria autonoma The tax is due for calendar years, each of which is a separate tax obligation.
  3. TUIR, art. 2, comma 2 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words per domicilio si intende il luogo in cui si sviluppano, in via principale, le relazioni personali e familiari della persona. Domicile means the place where the person's personal and family relationships mainly take place.
  4. TUIR, art. 2, comma 2 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words Salvo prova contraria, si presumono altresì residenti le persone iscritte per la maggior parte del periodo di imposta nelle anagrafi della popolazione residente. Unless proven otherwise, people registered in the registers of the resident population for most of the tax period are also presumed resident.
  5. D.Lgs. 117/2026, art. 377 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words Le disposizioni del presente testo unico si applicano a decorrere dal 1° gennaio 2027. The provisions of this consolidated text apply from 1 January 2027.
  6. D.Lgs. 117/2026, art. 2, comma 2 · Normattiva, Istituto Poligrafico e Zecca dello Stato · read 25 Oct 2026
    Exact words Ai fini delle imposte sui redditi si considerano residenti le persone che per la maggior parte del periodo d'imposta, considerando anche le frazioni di giorno, hanno la residenza ai sensi del codice civile o il domicilio nel territorio dello Stato ovvero sono ivi presenti. The same words as article 2, paragraph 2 of the current code: for income tax, residents are the people who, for most of the tax period, also counting parts of a day, have their residence under the civil code or their domicile in the territory of the State, or are present there.
Checked against TUIR, art. 2 · TUIR, art. 7 · D.Lgs. 117/2026 on 25 Oct 2026 Updated 26 Oct 2026

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