In general, benefits that an employee receives from his employer, whether in cash or cash equivalent, are subject to the payment of tax.
Nevertheless, part of an employee's income is tax exempt:

  • Employers' or employees' contributions to funds for medical treatment, in accordance with collective work agreements and regulations of law, to an upper limit.
  • Voluntary payments to pension or insurance funds, to an upper limit.
  • A refund to an employee in respect of travel and accommodation expenses on business, subject to limit for travel inside Italy and for travel abroad.
  • An employer's contribution to meals at work to an upper daily limit.
  • Income from the sale of first dwelling properties or, sale of real estate held for more than five years.
    95% of dividends paid by companies to resident companies are tax exempt.
  • War pensions.




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