[x]it! files are UTF-8 encoded by default. The predefined syntactical elements (such as checkboxes, priorities, or due dates) are composed from ASCII characters

[x]it! files are UTF-8 encoded by default. The predefined syntactical elements (such as checkboxes, priorities, or due dates) are composed from ASCII characters, but outside of that (e.g. in item descriptions) you can use all available Unicode characters without restriction.