The Italian tax code (codice fiscale): a practical guide for foreigners

What is the Italian tax code (codice fiscale)?

The codice fiscale is Italy's personal tax code. It is a 16-character alphanumeric identifier that the Italian Revenue Agency (Agenzia delle Entrate) assigns to every individual who deals with the Italian administration. "Codice fiscale" is the Italian name for it, and you will see it everywhere in Italy, so it helps to know the term alongside its English label, the Italian tax code.

If you are moving to Italy, this is one of the first things you will need. Very little administrative business gets done without it. You will be asked for your codice fiscale to:

• Open an Italian bank account
• Sign a rental or property purchase contract
• Get a mobile phone or internet contract
• Sign an employment contract or start freelancing
• Register with the national health service and see a doctor
• Buy a car or pay utility bills

The code is free. Anyone who tells you there is a government fee is wrong: issuing a codice fiscale costs nothing, whether you apply in Italy or abroad.

How the 16 characters are built

The codice fiscale is not random. It is calculated from your personal data, so anyone with the right details can work out almost the whole code in advance. The 16 characters break down like this:

• Characters 1-3: consonants from your surname (vowels fill in if there are not enough consonants).
• Characters 4-6: consonants from your first name, by the same rule.
• Characters 7-8: the last two digits of your birth year.
• Character 9: a letter for your month of birth.
• Characters 10-11: your day of birth, with 40 added for women (so a woman born on the 3rd shows "43").
• Characters 12-15: a code for your place of birth, which is an Italian comune code, or a country code if you were born abroad.
• Character 16: a check character calculated from the previous 15 to catch typing errors.

Because the code comes from your name, date of birth and place of birth, you can generate an estimated version of it. To see what your code is likely to look like, try our Italian tax code calculator. Keep in mind that the official, legally valid code is always the one the Agenzia delle Entrate holds in its database. An online estimate is a useful preview, not the real thing.

Codice fiscale vs. tessera sanitaria: not the same thing

The two are easy to mix up. The codice fiscale is the code itself, the 16-character string that identifies you for all civil and fiscal purposes. The tessera sanitaria (health card) is a physical or digital card that contains your codice fiscale and is used for healthcare: visiting a doctor, collecting prescriptions at the pharmacy, or booking exams at a hospital or local health authority (ASL).

Your codice fiscale exists and stays valid even if you never receive a tessera sanitaria, or if you lose the card. Residents enrolled in the national health service receive the tessera sanitaria. People who only need the tax code, such as non-residents buying property, usually get a simple certificate or plastic card showing the code alone.

How to get your codice fiscale

The right channel depends on your citizenship and on whether you are already in Italy. There are three main routes.

1. EU citizens

If you are an EU citizen, the process is simple. You apply in person at any Agenzia delle Entrate office in Italy.

1. Bring a valid identity document, either your national ID card or your passport.
2. Fill in the request form (the standard application is form AA4/8); staff at the desk can help you complete it.
3. The office issues your codice fiscale on the spot, free of charge.

2. Non-EU citizens already in Italy

For non-EU nationals, the codice fiscale is often assigned automatically as part of another procedure, so check whether you already have one before queuing at the Revenue Agency:

• The Immigration Single Desk (Sportello Unico per l'Immigrazione) assigns a codice fiscale to people entering Italy for work or family reunification.
• The police headquarters (Questura) assign one when they issue or renew a residence permit (permesso di soggiorno).
• In all other cases, you apply at an Agenzia delle Entrate office.

When you apply at the Revenue Agency, bring your valid passport (with a visa if one is required) and your residence permit or proof of your legal right to stay in Italy. As with EU citizens, the form is AA4/8 and there is no fee.

3. Applying from abroad (before you arrive)

You do not have to wait until you land in Italy. There are two ways to get the code from abroad, and since 2025 the faster one is usually not the consulate.

1. Delegate someone in Italy. You can authorise a person you trust, a lawyer, or an agency to file form AA4/8 on your behalf at any Agenzia delle Entrate office. This is now the standard route and is normally quicker than going through a consulate.
2. Apply at the Italian consulate that covers your country of residence. Consulates now issue the code mainly when you need it for an online procedure, or when you cannot delegate anyone in Italy. Apply to the consulate for the jurisdiction where you legally live; one outside its area will not process the request.

For the consular route, provide form AA4/8, a valid passport (or national ID for EU citizens), and proof that you reside within that consulate's area. Some consulates also ask for a short written reason explaining why you need the code (for example, "to sign a rental contract for my studies in Italy").

Consular processing can be slow, often several weeks, so apply well ahead of your move.

How long it takes and what it costs

In Italy, an Agenzia delle Entrate office can usually issue the code during your visit, often within the same appointment. From abroad, allow several weeks. If you need the physical plastic card rather than just the paper certificate, it is printed in Italy and posted to you, which can take two to three months. Either way, the codice fiscale is free, so be wary of any service that asks you to pay for the code itself.

Practical tips

• Photograph or scan your codice fiscale as soon as you receive it. You will be typing it into forms constantly.
• Check whether the code was already assigned to you (by the Questura or Sportello Unico) before requesting a new one.
• Make sure your name and date of birth are spelled exactly as in your passport. An error in the underlying data means an incorrect code.
• Keep the original certificate safe. Banks and landlords sometimes ask to see it.

Once you have your codice fiscale, you can open a bank account, sign a lease, start work, and register for healthcare. It is a single short certificate, but most everyday admin in Italy depends on it.