Which Italian city?
Italy is not one labour market. Industry, universities and even the local income tax change from city to city. Start from where your customers or suppliers are.
Milan
Design, fashion, finance and head offices. Highest city exemption (€23,000), 0.8% rate.
Rome
Public sector, energy, telecoms. Lazio regional rate reaches 3.33% above €28,000.
Turin
Vehicles, aerospace, automation. Progressive city surcharge, 0.8% to 1.2%.
Bologna
Packaging machinery, motor brands, food processing. 0.8% city rate.
Naples
Aerospace, shipping, developers. Lower living costs, 1.0% city rate.
Each city page marks its local tax rates as secondary sources, read on 27 Oct 2026. All five cities share the Stockholm, Oslo and Copenhagen time zone.