Skip to content The request submitted to the Italian Revenue Agency concerns a worker fiscally resident in Italy who served on foreign-flagged ships during various periods between 2022 and 2024. In particular, for 2024, the individual was on board from May 4 to October 26, a period shorter than 183 days and without taking vacation, weekly rest days, or holidays, which were not provided for under the maritime contract. The taxpayer argued that the income earned in 2024 could benefit from exclusion from Italian taxation, considering a rolling twelve-month period “spanning” two calendar years, from September 2023 to September 2024, during which the 183-day requirement would have been met. According to the taxpayer’s reconstruction, the period after September 22, 2024, should have been subject to ordinary taxation.
General Principle and the Seafarers’ Exemption
With response no. 10/2026, the Italian Revenue Agency recalls the principle of worldwide taxation established by the Italian tax system: taxpayers resident in Italy are subject to tax on income earned worldwide, pursuant to Article 3 of the TUIR. This general rule applies to all income of residents, regardless of where it is generated, and includes a specific exemption for Italian seafarers serving on foreign-flagged ships, governed by Article 5, paragraph 5, of Law no. 88/2001. This provision is an authentic interpretation of Article 51, paragraph 8-bis, of the TUIR and provides that income derived from work on foreign ships is excluded from the taxable base if the activity exceeds 183 days within a twelve-month period.
The tax relief applies regardless of the seafarer’s residence or the location of the activity, but the 183-day requirement is central. As clarified by administrative practice (Circular no. 55/E of 2002 and response no. 112/2023), vacation, holidays, and weekly rest days are included in the calculation, regardless of where they are spent, and the period on board does not need to be continuous.
Calculation of the 183 Days (12 Months)
The verification of the 183-day requirement must be carried out within each tax year, even though practice allows considering contracts that span two calendar years. In particular, for the purpose of tax exclusion, it is necessary that the total number of days on board, including vacation, weekly rest days, and holidays, exceeds the 183-day threshold within the same tax year.
Administrative practice (Circular no. 207/E of 2000) specifies that the calculation of days must refer to the periods indicated in the individual boarding contracts, without the possibility of automatically “transferring” excess days to another year. Therefore, even if a seafarer works continuously under multiple contracts spanning two years, the tax exemption applies only if the actual days of service in the single tax year exceed the 183-day threshold.
In summary, the temporal requirement is considered satisfied only when the total sum of the boarding periods recorded in the same tax year reaches or exceeds 183 days, regardless of the distribution of contracts or the continuity of work periods.
Denial of the Exemption for 2024
In the specific case, the Agency found that the only contract in 2024, from May 4 to October 26, does not allow the 183-day threshold to be reached. Therefore, the income earned must be taxed in Italy according to the ordinary rules of Article 51 of the TUIR. Response no. 10/2026 thus confirms the consolidated approach of administrative practice, which requires seafarers to carefully assess their boarding periods on an annual basis and to monitor contracts consistently, to avoid misinterpretations and related tax risks.
Operational Implications and Tax Planning
Response no. 10/2026 has important operational implications for seafarers and tax advisors. It is essential to carefully plan periods of service abroad, taking into account not only the overall duration of contracts but also the distribution of working days within the calendar year. Multiple or consecutive contracts, the presence of rest periods, vacations, and holidays must all be considered for their impact on the total number of days. Failure to meet the annual requirement results in the loss of the exemption and the application of ordinary taxation to the income.
In summary, response no. 10/2026 confirms that the tax exemption for seafarers on foreign-flagged ships is not automatic: exceeding the 183 days must be verified with reference to the specific tax year, even when considering contracts “spanning” two years. This guidance underscores the importance of precise and documented management of boarding periods and international tax planning, avoiding unplanned taxation and ensuring compliance with national regulations.