If I work for an Italian company while abroad, where do I pay taxes?

It depends on tax residency. If you are tax resident abroad (>183 days), you pay where you live. If you are still tax resident in Italy, you pay in Italy.

Do I need to keep paying INPS while abroad?

If you are self-employed or co.co.co, it depends on bilateral agreements. If you are an Italian employee, your employer continues to contribute. Check with INPS.

How are 183 days of residence calculated?

Count from the first day of arrival in the country. If you exceed 183 cumulative days in a year, you are considered tax resident there.

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Working abroad: taxes, INPS, residence

If you work abroad as an Italian, the main question is: should I pay taxes in Italy or in the country where I live? The answer depends on tax residency. This guide covers everything: from INPS deadlines to income declaration.

Authority

Agenzia delle Entrate

Time

2–3 ore

Updated

Apr 2026

What you need

✓Italian tax code
✓Valid ID document
✓Information about income from abroad
✓SPID (for some online procedures)

Step-by-step procedure

Determine your tax residency

If you live abroad for more than 183 days/year, you are tax resident in the country where you live (not Italy). You must still report your residence to the Revenue Agency within 30 days of moving by completing Form AA/4.

Italian tax residence is lost if you transfer your home and residence abroad.

Notify the Revenue Agency of your transfer

Complete Form AA/4 online through the Revenue Agency portal (with SPID). Specify the date your foreign residence begins and the country. This is mandatory to avoid double taxation.

Notify INPS if you are self-employed or co.co.co

If you pay INPS contributions (self-employed, Italian employee with branch office, co.co.co), notify INPS of your transfer. You may benefit from international agreements that allow you to pay in only one country.

Bilateral agreements (e.g., Italy-UK, Italy-USA) regulate where to pay contributions.

File your income tax return where you live

You must file your income tax return in the country where you are tax resident, not in Italy. However, if you still have Italian income (e.g., rental income, pension), you must also report it in Italy through the Revenue Agency (Redditi/IRAP form).

Request a tax residence certificate in the foreign country to avoid double taxation.

Keep in touch with the Revenue Agency

Even if you live abroad, you may have obligations in Italy (e.g., IRAP declaration if you own property). Check the portal every year and consult an accountant familiar with your situation.

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Modello AA/4 — Trasferimento residenza estera

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.90.96.96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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