Italy has published Law No. 213 of 30 December 2023 on the State Budget for 2024 and the multi-year budget for 2024-2026. Several of the tax measures are meant to support individuals, including:

• A reduction in the number of personal income tax brackets from 4 to 3, with the first and second brackets merged into a single bracket with a 23% tax rate on income up to EUR 28,000 (upper brackets/ra…