France vs Italy: tax comparison for expats & nomads
A sourced head-to-head on France and Italy: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
France vs Italy, side by side
| France | Italy | |
|---|---|---|
| Top income tax rate | 49%ⓘPwC Worldwide Tax Summaries“Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a couple subject to joint taxation and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a couple subject to joint taxation.”View source · accessed 2026-09-26 | 43%ⓘPwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21 |
| Tax-residency day threshold | 183 daysⓘService-Public.fr (Direction de l'information légale et administrative, French government)“Votre domicile fiscal est en France si c'est le lieu de votre séjour principal, c'est-à-dire que vous y séjournez au moins 183 jours au cours de l'année, donc plus de 6 mois.”View source · accessed 2026-09-26 | 183 daysⓘPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21 |
| Signature tax regime | 0–1.5%ⓘLégifrance (Code général des impôts)“Sont soumises à cet impôt, lorsque la valeur de leurs actifs mentionnés à l'article 965 est supérieure à 1 300 000 €”View source · accessed 2026-09-26 | Flat-tax for new residents: EUR 300,000 / yearⓘPwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21 |
| Digital nomad visa | No | Yes — Italy Digital Nomad VisaⓘFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21 |
| Nomad-visa income requirement | — | EUR 28,000 / yearⓘGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21 |
Every figure links to its source and verification date. Full guides: France · Italy.
Frequently asked questions
Is France or Italy better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, France or Italy?
France treats you as tax resident after 183 days, and Italy after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does France or Italy have a digital nomad visa?
France has no dedicated digital-nomad visa; Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year). See the "Digital nomad visa" row below for the sourced detail.