Part-Time Work in Italy: Codice Fiscale and Student Tax Basics
By Muntasir • Published Mar 02, 2024 • Updated Sep 20, 2026 • Student Life, Study in Europe, Money & Budgeting
You need a codice fiscale before you take any part-time job in Italy, and getting one is free. Non-EU students on a study permit already have part-time work rights built into their permit, while EU students work under the same rules as Italian citizens.
📩 Apply for your codice fiscale at an Italian consulate before you leave, or at an Agenzia delle Entrate office once you arrive.
🎓 EU and EEA students work in Italy without any extra permit.
⏱️ Non-EU students have a capped number of work hours set on their study permit, not by the employer.
💶 Your employer registers you with INPS and withholds social security contributions from your pay.
🏠 Whether you owe Italian income tax depends on how many days you spend in Italy during the tax year.
Get your codice fiscale before you start job hunting
The codice fiscale is Italy's personal tax code, a string of letters and numbers tied to your name and date of birth. Employers, banks, phone companies, and landlords all ask for it before they do business with you. Sort it out before you sign an employment contract, open a bank account, or rent a room, ideally before your first shift.
How to apply for your codice fiscale
Apply in one of two ways. Before you leave home, request the codice fiscale from the Italian consulate in your country. Once you land in Italy, apply in person at a local Agenzia delle Entrate office (the Italian tax agency), at a Sportello Unico per l'Immigrazione, or at a Questura (police headquarters).
Non-EU students need a valid passport with visa if required, plus a residence permit or proof of application, or an Italian municipal ID. EU students only need a valid ID card or passport. First-time applicants book an in-person appointment, since staff verify your identity face to face before issuing the number. The service is free.
EU students vs non-EU students: different work rules
Your passport decides how much you work. EU and EEA students move and work in Italy under the same rules as Italian citizens, with no extra permit for a part-time job.
Non-EU students hold a study residence permit (permesso di soggiorno per studio), and that permit already covers part-time work alongside your course. The permit sets your maximum work hours, fixed by immigration rules rather than by your employer, so confirm your specific limit with your university's international office or with the questura when you collect your permit.
| Student status | Allowed to work part-time | Extra work permit needed |
|---|---|---|
| EU/EEA student | Yes, same rules as Italian citizens | No |
| Non-EU student with valid study permit | Yes, up to the cap on the permit | No, the study permit covers it |
| Non-EU student without a valid study permit | No | Renew the permit first |
INPS registration: your employer's job, not yours
INPS (Istituto Nazionale della Previdenza Sociale) runs Italy's social security system. Any employer who hires you, whether for a bar shift, tutoring gig, or office internship, registers the position with INPS and withholds your share of contributions from each payslip. Ask for a written contract and a payslip (busta paga) from day one, since informal cash-in-hand work leaves you without contribution history and without protection if a dispute comes up.
Short-term and casual jobs often run through contract types built for occasional work, with separate contribution rules from a standard open-ended contract. Ask your employer which contract type applies to your role, and confirm current income limits with INPS or a patronato (a free worker-assistance office) before you stack several casual gigs together, since combining jobs pushes you over a limit without you noticing.
Do you owe Italian income tax on your earnings?
Italy treats you as a tax resident once you spend more than 183 days in the country during a calendar year. As a resident, you owe IRPEF (the national income tax) on your worldwide income, while non-residents pay tax only on income earned inside Italy. Students on a single academic year often cross the 183-day line partway through their stay, so check your exact residency status rather than assume either way.
Italy also sets an income threshold under which employees owe no IRPEF at all, known as the no tax area. The annual budget law sets this figure and adjusts it from year to year, so confirm the current threshold with a CAF (Centro di Assistenza Fiscale) or directly with the Agenzia delle Entrate before filing anything. Many university towns run free CAF desks for students during tax season, and your international office points you to one.
Common part-time roles for international students
Tutoring, campus library or admin assistant roles, bar and restaurant shifts, and paid internships (tirocini) linked to your course rank among the common jobs for students in Italy. A tirocinio pays a training allowance rather than a wage, and universities often arrange these directly through the international office, so check there before searching independently.
Match the contract to the paperwork whatever role you take. A bar shift needs a standard employment contract and a payslip. A university-arranged tirocinio runs through a training agreement, not an employment contract, and pays an allowance instead of a wage. Confirm which category your job falls into so you register the right way from day one.
Practical checklist
Apply for your codice fiscale at a consulate before departure, or at an Agenzia delle Entrate office once you arrive.
Bring your passport, visa if required, and proof of your residence permit application to the appointment.
Confirm your exact work-hour limit with your international office if you hold a non-EU study permit.
Insist on a written contract and a payslip for every job, including short casual gigs.
Check your tax residency status and the current no-tax threshold with a CAF before filing a return.