Tax Atlas

Italy vs United States: tax comparison for expats & nomads

On income tax alone, United States comes out lower at a typical $100,000 income — but it depends on your income and regime. Here is the head-to-head on residency rules, rates, special regimes and nomad visas, each figure sourced.

Effective income tax by income

Gross annual incomeItalyUnited States
$50,00026.9%11.8%
$100,00034.5%16.9%
$200,00038.8%20.5%

Effective rate = total income tax ÷ gross income, run through each country’s full statutory scale (standard resident regime). Income tax only — excludes social security, deductions and sub-national taxes; cross-currency incomes use an indicative FX snapshot dated 2026-08-20. Try your own income and toggle special regimes →

Italy vs United States, side by side

 ItalyUnited States
Top income tax rate43%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-2137%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold183 daysPwC 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 2026-08-21183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regimeFlat-tax for new residents: EUR 300,000 / yearPwC 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 2026-08-21Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaYes — Italy Digital Nomad VisaFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21No
Nomad-visa income requirementEUR 28,000 / yearGlobal 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: Italy · United States.

Frequently asked questions

Is Italy or United States better for tax?

On income tax alone, United States has the lower effective rate at a $100,000 income (16.9% vs 34.5%). But the right answer depends on your income level, which special regime you qualify for, social security, and treaty relief — see the full comparison below.

Which has the lower tax-residency threshold, Italy or United States?

Italy treats you as tax resident after 183 days, and United States 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 Italy or United States have a digital nomad visa?

Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year); United States has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.

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