Rome vs Tuscany: tax, residence and cost 2026

Rome vs Tuscany.

Rome against Tuscany, both in 🇮🇹 Italy, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

On $1,000,000 of income, Rome takes an effective 45% and Tuscany takes 45%, an identical effective rate on Patrician's 2026 model.
Both tax a capital gain on a resident disposal at 26%, so a liquidity event carries the same local charge either way.
Italy operates a special regime for arriving foreigners: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025). Italy operates: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025).
Inheritance, what a child pays: 4% above €1M in Rome, 4% above €1M in Tuscany.
Route in: Rome by Residence by investment, Lump sum residence, Founder & talent. Tuscany by Residence by investment, Lump sum residence, Founder & talent.
Cost of the life is 75 in Rome against 80 in Tuscany on Patrician's index where Zurich is 100, and safety 6 against 9 of 10. Both are Patrician editorial indices scored by us, not published statistics.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 23 September 2026. Cite as: Patrician.ch, Rome vs Tuscany: tax, residence and cost 2026, patrician.ch/compare/rom-vs-tus/, September 2026.

	Rome	Tuscany
Effective tax at $300K	43%	43%
Effective tax at $1M	45%	45%
Effective tax at $3M	45%	45%
Kept at $1M	$553K	$553K
Capital gains	26%	26%
Inheritance tax, children	4% above €1M	4% above €1M
Cost index (Zurich 100)	75	80
Safety	6/10	9/10
Schools	8/10	5/10
Sun hours	2,500	2,450
Supercar street index	#32	#65
Routes in	Residence by investment, Lump sum residence, Founder & talent	Residence by investment, Lump sum residence, Founder & talent
Net millionaire inflow 2025 (country, Henley)	+3,600	+3,600
Flight London	2.8	2.6
Flight New York	9.4	9.2

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

Tuscany keeps more of a $1M salary, $0 a year on this model. Rome answers with schools.

For a founder with an exit

Capital gains land at 26% in both. Neither city taxes wealth as such.

For a family

Rome leads on schools, a lower cost and sun, Tuscany on safety.

RomeThe full page TuscanyThe full page Rank both on my numbersThe engine, 90 seconds

Questions

Which keeps more of a $1M income, Rome or Tuscany?

Neither. Both keep $553K of $1,000,000 on Patrician.ch's 2026 model.

Rome takes an effective 45% of $1,000,000 and Tuscany takes 45%. At $3,000,000 the rates are 45% and 45%.

Which taxes capital gains less, Rome or Tuscany?

Neither. Both tax a resident's capital gain at about 26%.

Which is better for inheritance, Rome or Tuscany?

Both tax children lightly. What a child pays: 4% above €1M in Rome, 4% above €1M in Tuscany.

Italy taxes a spouse and each child at 4% above a €1,000,000 allowance each.

Which is cheaper to live in, Rome or Tuscany?

Rome, at 75 on the Patrician.ch cost index against 80 for Tuscany, where Zurich is 100.

Safety scores 6 of 10 in Rome and 9 of 10 in Tuscany, schools 8 and 5. These are Patrician.ch editorial indices, not published statistics.

The Dossier: Rome, Tuscany, and the third you have not considered.Your top 3 modeled on your income, exit, passports, and family. 10 chapters, written the moment you pay, usually ready within 2 minutes. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded within 7 days if it does not change how you think.

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This page is the general case. Your income and passports rank all 100 differently.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.