Tax regimes for individuals: Italy

Preferential and special regimes in 21 countries for people who relocate, work for themselves, invest or draw a pension. Conditions, time limits and the legal basis for each.

Regimes: 6

Regime agevolativo per i lavoratori impatriati

OpenFor people relocating

Only 50% of work income is taxed (40% with a minor child), up to EUR 600,000 a year

Details

Who: Highly qualified employees and self-employed professionals (or AI researchers) who move their tax residence to Italy, were not resident in the previous 3 tax periods (6–7 if working for the same employer or group) and work in Italy for most of the year.
How it works: Only 50% of work income up to EUR 600,000 a year is taxable (40% if moving with a minor child or on birth/adoption); year of arrival plus 4 years; benefits are clawed back with interest if residence is not kept for 4 years.
Duration: Year of arrival and the next 4 years
How to opt in: No prior approval is needed: the relief is applied to Italian work income — through the employer or in the annual return; you must be able to prove the conditions (3 years of non-residence, high qualification, working mainly in Italy).
Limits and risks: If you do not stay resident for at least 4 years, the relief is clawed back with interest; it applies within the EU de minimis aid rules.
Legal basis: D.Lgs. 27 dicembre 2023, n. 209, art. 5
Checked: November 4, 2026

Imposta sostitutiva sui redditi prodotti all'estero per i nuovi residenti

OpenFor people relocating

Flat EUR 300,000 a year on all foreign income (+EUR 50,000 per family member); no quadro RW, IVIE or IVAFE

Details

Who: Individuals moving their residence to Italy who were not resident for at least 9 of the 10 previous tax periods; a favourable ruling (interpello) from the Revenue Agency is required.
How it works: A flat tax replacing IRPEF on all foreign income: EUR 300,000 a year for those moving after Law 199/2025 entered into force (earlier EUR 200,000 / 100,000), EUR 50,000 per family member; up to 15 years; gains on qualifying holdings in the first 5 years are taxed under ordinary rules.
Duration: Up to 15 years
How to opt in: First obtain a favourable ruling (interpello) from the Agenzia delle Entrate, then opt in the return for the year of arrival; the tax is paid with the IRPEF balance.
Limits and risks: Italian income is taxed normally; gains on qualifying holdings sold in the first 5 years are too; foreign tax on covered countries is not credited; non-payment ends the regime with no right to opt again.
Legal basis: D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 24-bis
Checked: November 4, 2026

Imposta sostitutiva del 7% per i titolari di pensioni estere che trasferiscono la residenza nel Mezzogiorno

OpenFor pensioners

7% on all foreign income instead of IRPEF and surcharges

Details

Who: Recipients of foreign pensions moving their residence to a municipality of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, Apulia or the listed earthquake areas; not resident in the previous 5 periods; moving from a country with an administrative cooperation agreement.
How it works: A 7% tax on all foreign income of any category instead of IRPEF and surcharges; year of arrival plus 9 years; the option is made in the return for the year of arrival.
Duration: Year of arrival and the next 9 years
How to opt in: The option is made in the return for the year of arrival; the tax is paid in one instalment by the income-tax balance deadline.
Limits and risks: Only for recipients of a foreign pension moving from countries with an administrative cooperation agreement; losing the conditions or non-payment ends the regime, and it cannot be chosen again.
Legal basis: D.P.R. 22 dicembre 1986, n. 917 (TUIR), art. 24-ter
Checked: November 4, 2026

Regime forfetario

OpenFor the self-employed

15% (5% in the first 5 years of a new activity) on income = revenue × ATECO coefficient

Details

Who: Individual entrepreneurs and professionals with prior-year revenue up to EUR 85,000; not available if prior-year employment income exceeded EUR 35,000 (2025–2026; general rule EUR 30,000).
How it works: A 15% tax (5% in the start-up year and the next 4 for new activities) on income determined as revenue × ATECO profitability coefficient, replacing IRPEF, surcharges and IRAP; the regime ends in the same year if revenue exceeds EUR 100,000.
How to opt in: For a new activity, state it in the VAT registration (partita IVA) form; for an existing one, it applies from the year after the conditions are met (revenue up to EUR 85,000, etc.).
Limits and risks: INPS contributions are paid separately (they reduce the base); no VAT is charged to clients; if revenue exceeds EUR 100,000 the regime ends in that same year.
Legal basis: Legge 23 dicembre 2014, n. 190, art. 1, commi 54–89; Legge 30 dicembre 2024, n. 207, art. 1, comma 12
Checked: November 4, 2026

Incentivi per il rientro in Italia di docenti e ricercatori

OpenFor employees

90% of remuneration exempt from IRPEF and IRAP

Details

Who: University-educated lecturers and researchers who carried out documented research or teaching abroad for at least 2 consecutive years and move to work in Italy, becoming tax resident.
How it works: 90% of remuneration is excluded from taxation (IRPEF and IRAP); year of arrival plus 5 years, longer (7, 10 or 12 years) with minor children or purchase of a home in Italy.
Duration: Year of arrival and the next 5 years (7, 10 or 12 with children or a home in Italy)
How to opt in: No prior approval is needed: the relief is applied to remuneration through the employer or in the annual return; keep documents proving at least 2 years of research or teaching abroad.
Limits and risks: Applies only while you keep Italian residence; cannot be combined with the new-residents regime (24-bis).
Legal basis: D.L. 31 maggio 2010, n. 78, art. 44
Checked: November 4, 2026

Cedolare secca sugli affitti

OpenFor investors

21% (or 10%) on the rent instead of IRPEF

Details

Who: Owners of residential property (or holders of a real right of use) who let it as a home.
How it works: Instead of IRPEF with surcharges and the registration and stamp duties on the lease, a 21% tax on the annual rent; 10% for agreed-rent (canone concordato) leases in municipalities with high housing pressure.
How to opt in: The option is made when registering the lease (or on its extension); the tax is paid by the IRPEF deadlines.
Limits and risks: Only homes let for residential use; the base is the full rent — no expenses are deducted.
Legal basis: D.Lgs. 14 marzo 2011, n. 23, art. 3
Checked: November 4, 2026

The catalogue describes general conditions. Whether a regime fits you depends on your circumstances and the tax authority's decision.