Step 1 of 5
Current country
Which country do you want to move from?
Select your current country of tax residence. Exit tax rules vary significantly from country to country.
Exit Tax — ItalyThe Italian exit tax applies when tax residence is transferred abroad. Latent capital gains on qualified shareholdings, businesses and business assets are treated as realised at the moment of transfer. For individuals, it applies mainly to qualified shareholdings (>2% for listed, >20% for unlisted, or >5%/>25% of voting rights).
Reference: Art. 166 TUIR (Consolidated Income Tax Act)
Exit Tax
Estimate the cost of exit tax on unrealized capital gains when you change tax residency.
How this calculator works
Use the free calculator for an initial assessment based on the information you enter. Results are indicative: residence, treaties, income type and local rules may change the outcome.
Calculation data is stored only when you choose to save the result and complete the required form.
Tax version and sources
Rules reviewed on September 4, 2026
Engine 2.1.0 · Rules EXIT-2026.09
Tax period: 2026
Scope: EU, GLOBAL
Rules are within the scheduled review date.
Official sources
Change history
- 2026-09-04 · v2.1.0 · Rules and sources reviewed
- 2026-09-04 · v2.0.0 · Calculation model corrections
- 2026-01-01 · v1.0.0 · Initial engine version