Understand this route
Art. 2 of the Income Tax Code: more than 183 days a year with registration in the anagrafe, or your centre of interests in Italy, makes you tax-resident, which means declaring Ukrainian income too. The Italy–Ukraine double-taxation treaty removes the double tax but not the duty to declare.
What to check
- How many days a year you spend in Italy: the threshold is more than 183.
- Whether you are registered in the anagrafe.
- Whether you have Ukrainian income: it must be declared too.
- The Italy–Ukraine double-taxation treaty.
Caveat
Two different dates. At EU level temporary protection runs to 4 March 2028 (Council Decision (EU) 2026/1912). Italian instruments, as at 26 September 2026, are still tied to 4 March 2027, and we found no Italian implementing act for 2028. Check your questura and the Ministry of the Interior before acting.
Updated: 2026-09-29