Tax and compliance
Resident treatment: Agenzia Entrate guidance says individuals resident for most of the tax period (generally over 183 days, via registration/domicile/habitual abode tests) are taxed on worldwide income. Non-resident treatment: non-residents are taxed only on Italian-source income. Foreign income exemption: partial because Italy provides an elective substitute-tax regime for qualifying new residents on foreign-source income. Assumptions: effective_income_tax_rate_pct uses the top ordinary IRPEF bracket (43%); employee social contribution rate uses INPS ordinary employee IVS share of 9.19% (sector-specific exceptions exist). Confidence: medium (social contribution rates vary by sector and contribution class).
Cost and infrastructure
- Monthly cost baseline: $1,616
- Rent (1BR city center): $840
- Internet: $30
- Coworking: Data not published
Method: LivingCost country-level USD averages retrieved 2026-02-27. Average baseline is the source's 'Total with rent' (one person). Poor baseline is computed as without-rent basket + cheap 1BR + utility bill (1 person) + internet; comfortable baseline is computed as without-rent basket + city-center 1BR + utility bill (1 person) + internet. Baselines: poor $1569.49, average $1615.54, comfortable $1799.65. monthly_coworking_usd is null because this source does not publish an auditable country-level coworking monthly pass metric. Source date context: LivingCost page content current as of retrieval date. Confidence: medium (aggregated/crowdsourced country averages, significant intra-country city variance).