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As a general rule, if a foreign citizen is fiscally resident (i.e. pay taxes) in Italy, he/she will also contribute to the Italian social security. According to Italian regulations, if EU and foreign citizens stay in Italy less than 183 days in a calendar year, they will be considered as non-resident citizens and not fiscally residents in Italy. If EU and foreign citizens stay in Italy more than 183 days in acalendar year, they will automatically become residents, and they ought to pay taxes and contribute to social security in Italy. The amount of Taxes to be paid depends on the type and length of the contract.

An exception to this rule is foreseen by the “Bilateral agreements against double taxation” which allow foreign citizens who have fixed residence in a country that has signed an agreement against double taxation with Italy to choose whether to pay the taxes in his/her residing country or in Italy, granting them the possibility to choose the best available option. The bilateral agreements are generally also applied to researchers, students, professors etc. (explicit articles are provided for these categories),

Other sources of information for Taxation