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 — Italy

The 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).

Rate: 26%

Shareholding threshold: 2%

Instalments: 6 years

Reference: Art. 166 TUIR (Consolidated Income Tax Act)