IT - Italiano
IT - Italiano
For most foreign people, Italy is an attractive destination for professionals, entrepreneurs, and retirees who are looking for a balance between lifestyle and tax treatment. So, if you have ever dreamed of living the so-called “vita lenta” (slow living) of Italy while keeping your finances growing and thriving, this might be your sign to start planning your future abroad.
Take the Eligibility Test
Italy has a variety of tax regimes available to potential specific groups like high-net-worth individuals, digital nomads, retirees, etc. This potential, combined with the economic growth Italy is experiencing, seems to make the perfect fit for expats looking for potential tax benefits.
Let’s have a look at the tax benefits available to foreigners moving to Italy.
📌Oh, and in case you need an introduction to the topic of Italian taxation, we have a dedicated guide about taxes in Italy just for you!
The Impatriate Workers Regime (also known as “Rientro dei Cervelli” program) offers significant tax advantages to qualified individuals who transfer their tax residence to Italy. This special tax treatment allows eligible income to be partially excluded from taxation, creating substantial benefits for those who qualify. Clearly, understanding the precise eligibility requirements is crucial for anyone considering relocating to Italy to take advantage of these provisions.
As of 2025, following the implementation of Legislative Decree No. 209/2023, the eligibility criteria have been revised to introduce more stringent requirements than those under the previous framework. These changes reflect Italy’s strategic approach to attracting highly qualified professionals while preventing potential abuse of these favorable tax provisions.
One of the key rules for joining the Impatriate Workers Regime is that you must not have been a tax resident in Italy during the three years prior to your relocation. In other words, to qualify, you need to have lived and paid taxes abroad during the three tax years leading up to your return or moving to Italy.
This requirement becomes more demanding for specific employment scenarios:
These extended non-residence periods aim to prevent potential abuse of the system through temporary relocations designed primarily for tax advantages.
Along with the other requirements, joining the Impatriate Workers Regime requires a formal commitment to maintain tax residence in Italy for at least four years. This represents an increase from the previous two-year requirement under the former regime.
NOTE: This commitment is a formal agreement with the Italian tax authorities. Failing to maintain Italian tax residence for the entire four-year period will result in:
The Italian tax authorities have lately intensified their verification procedures for tax residence claims, making it critical to ensure all residency requirements are properly documented and maintained throughout the required period. But you don’t have to worry– we can take care of everything you need to make the most out of your relocation!
Let’s dive deeper into the details of the Impatriate Workers Regime.
Another key requirement to qualify for the Impatriate Regime is that you need to carry out most of your work in Italy. In other words, during each tax year, you must spend the majority of your working time physically in the country.
The Italian tax authorities consider this requirement satisfied when the professional activity is performed in Italy for more than 183 days within the calendar year.
This calculation includes:
However, it specifically excludes:
When calculating your potential tax benefits under the Italian incentives, where you physically work really matters. This territorial requirement affects how much of your income can actually qualify for the tax break. So, if you have international responsibilities, it’s important to keep track of where you’re working throughout the year to stay compliant.
One of the biggest changes in the 2025 Impatriate Workers Regime is the introduction of stricter eligibility rules. Unlike the previous version, which was open to a wider range of professionals, the new regime is now aimed specifically at individuals with highly qualified or specialized skills.
To qualify, you must meet the qualification standards defined by:
These decrees establish the criteria for recognizing highly qualified professionals. To qualify, individuals typically need to meet one or more of the following criteria:
If you earned your qualifications abroad, things can get a bit more complicated, as you’ll need to verify that your academic or professional credentials are equivalent to the Italian ones. This process isn’t always straightforward—it often requires navigating both Italian recognition systems and international standards.
Whether or not you qualify for the tax break depends directly on meeting the qualification requirements—it doesn’t matter how much you earn or what kind of job you have. Since these assessments can get very complex, working with tax professionals who understand international qualifications can be incredibly helpful.
Make the smart move—enjoy the perks, avoid the headache
The Impatriate Workers Regime offers tax benefits on specific categories of income:
It’s important to note that business income (namely, any income coming from business activities) is excluded from the current tax benefits. Additionally, the new regime introduces a cap of €600,000 per year on the amount of income eligible for the tax reduction.
When calculating your potential tax advantages under this regime, understanding which portions of your income qualify is crucial for accurate financial planning. This becomes particularly important for professionals with complex income structures, including those with both employment and self-employment income streams.
We get it— your head is probably spinning right now, but we are here to assist you every step of the way. Given the complexity of these requirements and their direct impact on your tax position, seeking professional advice from specialists in international taxation is strongly recommended. The details really matter here, and even small mistakes in checking your eligibility can lead to big tax consequences down the line.
Italy’s tax system offers generous incentives just for teachers and researchers who move here. The best part? This special regime hasn’t changed—it still follows the original rules and wasn’t affected by the 2023 reform of the Impatriate Workers Regime. If you’re an academic or research professional thinking about relocating to Italy, it’s important to understand exactly what the eligibility requirements are.
To qualify for the Teachers and Researchers Tax Regime, you’ll need to have a university degree or an equivalent qualification. This is the basic requirement that proves you meet the academic standard needed to be considered for this special tax incentive.
The Italian tax authorities recognize various international academic qualifications, but in some cases, you might need to prove they’re equivalent to Italian ones. Usually, foreign degrees must either be officially recognized by the Italian education system or clearly match the level of an Italian qualification. If your degree is from a non-EU country, you may need to go through extra verification steps.
This basic qualification requirement must be satisfied before any tax benefits can be applied, making proper documentation of academic credentials essential for the application process.
Unlike the Impatriate Workers Regime, the tax benefit for teachers and researchers doesn’t require a specific minimum period of prior non-residence. Instead, it focuses on what kind of work you’ve been doing abroad—and for how long. To qualify, applicants must have:
The “non-occasional” foreign residence requirement is more flexible than the three-year rule under the Impatriate Regime, which can make this benefit easier to access for academics with shorter international experience. That said, the professional activity criterion is more specific—you’ll need solid proof of teaching or research activities carried out at recognized institutions.
If you’re an academic thinking about moving to Italy, it’s important to clearly understand these activity requirements. Proving your past teaching or research work usually takes careful preparation—and getting help from an expert can make the process much smoother and help ensure everything meets the official criteria.
To access the Teachers and Researchers Tax Regime, individuals must acquire tax residence in Italy according to the criteria established in Article 2 of the Italian Income Tax Code (TUIR). This typically requires:
It’s important to remember that to keep enjoying these benefits, you need to maintain your tax residence in Italy for the whole period. The benefits can last for:
If you lose your Italian tax residence before the benefit period ends, the tax perks will stop. However, any benefits you’ve already used usually won’t have to be paid back.
Considering these residency rules can have a big impact on your finances, it’s important to plan ahead and keep the right documentation. Working with a tax professional can really help—making sure you stay compliant while getting the most out of the available benefits.
Make managing your finances easy—partner with a Moving2Italy Expert today!
If you’re an Italian citizen who worked abroad but didn’t register with AIRE (the Registry of Italians Resident Abroad), you might think you’ve lost your chance to benefit from Italy’s tax breaks for returning teachers and researchers. But good news—there’s still a possible way in!
While AIRE registration is usually the go-to proof of having lived abroad, the tax authorities now allow another route. Even without AIRE, you can still qualify if you can prove that you were officially a tax resident in another country, according to the Double Tax Treaty between Italy and that specific country.
To prove that, you’ll need solid documentation, such as:
This path is particularly useful for Italian academics who moved abroad but didn’t go through the AIRE registration process. That said, the paperwork and proof required are quite detailed—and tax authorities will scrutinize everything closely.
Given the complexity of these requirements, it’s highly recommended to work with professionals who understand international tax rules and academic mobility. They can help you prepare the right documents, meet the residency criteria, and make sure your application for tax benefits goes smoothly.
Italy has a very appealing tax regime for high-net-worth individuals moving to the country—known as the “New Residents Regime” or the “€200K Flat Tax Scheme”. This program lets eligible individuals pay a flat €200,000 per year on all foreign income, no matter how much they earn abroad, while still being taxed normally on income earned in Italy. If you’re considering making Italy your new tax home, it’s crucial to understand the eligibility rules to make sure you qualify.
The law doesn’t set a specific wealth minimum, but it’s clear that the New Residents Regime is designed with high-net-worth individuals in mind. With a €200,000 flat annual tax on foreign income, this option only makes financial sense if you have substantial income or assets abroad that would otherwise be heavily taxed.
When weighing this regime against other tax incentives, it generally starts to make financial sense if your foreign income is over €2 million a year. If you earn less than that, other options—like the Impatriate Workers Regime—might be more beneficial, depending on your personal situation.
While there’s no official wealth check during the application, tax authorities still expect you to be able to afford the €200,000 flat tax each year. That’s why it’s important to take a closer look at your long-term financial goals and work with a professional to figure out which regime truly works best for you.
The most stringent eligibility criterion for the New Residents regime is the prior non-residence requirement. This means that applicants must not have been tax residents in Italy for at least nine out of the ten tax years preceding their application.
This requirement is significantly more demanding than the three-year non-residence period required for the Impatriate Workers regime, reflecting the more comprehensive nature of the tax advantages offered. If you’ve lived in Italy at any point in the past decade, it’s crucial to double-check your tax residency status for each of those years.
The Italian tax authorities conduct thorough investigations of residence history for applicants to this regime, examining:
Determining international tax residency can be tricky—and mistakes can be costly—that’s why having the right tax advisor by your side is key.
Your bright future is just a consultation away!
To access the New Residents Regime, applicants must formally transfer their tax residence to Italy according to Article 2 of the Italian Income Tax Code (TUIR). That means going through a few key steps:
If you’re a non-EU citizen, moving your tax residence to Italy also means you’ll need to follow Italian immigration rules—this could involve applying for an investment visa or another type of residence permit. EU citizens have it easier thanks to freedom of movement, but they still need to complete the formal registration process in Italy.
Unlike the Impatriate Workers Regime, the New Residents program doesn’t require maintaining tax residence for a specific minimum period. But keep in mind: the €200,000 flat tax only applies as long as you remain a tax resident in Italy, and it has to be paid each year to keep the benefit active.
Timing your move to Italy is everything. To get the most out of the flat tax regime—and avoid any surprises—you’ll need to plan your residence transfer carefully. That means staying compliant with Italian rules and the tax laws of the country you’re leaving.
A smart strategy should include a full review of any possible exit taxes from your home country, weighed against the benefits you’d gain under Italy’s flat tax. Having the right experts guide you through this process can make all the difference in avoiding costly mistakes and making your move as smooth as possible.
The New Residents Regime isn’t automatically applied– you have to actively opt in through a formal process:
The “advance ruling” procedure (interpello preventivo) can be a game-changer. It gives you peace of mind by confirming that you qualify before you commit to relocating. To get it, you’ll need to submit detailed documents proving your non-resident status and meeting the other requirements.
Getting this process right is crucial—especially if you’re also comparing other tax regimes. The timing of your election, particularly if you’re moving toward the end of the year, can have a big impact on how much you ultimately benefit.
Find out if you’re eligible for the tax benefits!
One of the standout features of Italy’s New Residents Regime is that it doesn’t just benefit the main applicant—it can also extend to close family members. This means your loved ones can enjoy the same exemption from foreign income tax, but at a reduced flat rate of €25,000 per year for each person.
Who qualifies as a family member?
Each family member must meet the same non-residency rule—meaning they haven’t been Italian tax residents for at least 9 of the past 10 years—and must file their own separate tax return to opt into the regime.
This family extension can be a major game-changer when it comes to tax planning. For families with significant foreign income spread across multiple members, the savings can really add up—making the regime even more attractive when structured properly.
While the New Residents Regime is one of the most generous tax incentives in the world for high-net-worth individuals, it’s not one-size-fits-all. With strict rules and high costs, it works best for certain profiles. That’s why getting the right professional guidance is key to understanding if this path is right for you—or if another option might be a better fit for your long-term goals.
If you’re a foreign retiree dreaming of Italian sunshine and a slower pace of life, there’s a special tax incentive that could make your move even sweeter. Italy offers a 7% flat tax on all foreign-source income for eligible retirees who settle in certain regions of southern Italy.
It’s officially called the Non-Italian Retirees Flat Tax Regime, and it’s one of the most attractive tax benefits available for those looking to enjoy their retirement abroad.
Of course, there’s a catch: not everyone qualifies. To take full advantage of this regime, you’ll need to meet a few specific requirements. That’s why it’s so important to understand the fine print before you pack your bags—especially if you want to make the most of your pension and investment income in your golden years.
Italian tax authorities take this requirement seriously and will check your background closely. They’ll look at things like:
If you’ve had any ties to Italy in the last five years—like owning a second home or spending extended time in the country—it’s essential to double-check whether those connections could have triggered tax residency without you realizing it.
To avoid unpleasant surprises, it’s smart to talk to a tax professional who understands the ins and outs of Italy’s residence rules—especially if your history with Italy is a bit of a gray area.
One of the key requirements for Italy’s 7% Flat Tax Regime is that you must receive pension income from a foreign source. That means your retirement income must come from outside Italy—and it can include things like:
As long as the money is coming from a non-Italian payer—based on your past work or contributions to a foreign pension system—you’re likely on the right track. You can even have more than one pension, as long as they’re all foreign.
This rule makes it clear who the regime is really for: retirees who’ve built their careers (and pensions) abroad and now want to enjoy their retirement in Italy.
If you receive a mix of Italian and foreign pension income, it’s worth doing a careful review. In some cases, a different tax option might actually give you better results—so getting professional advice is a smart move.
One of the most unique aspects of the Non-Italian Retirees tax regime is where you need to live to qualify. To access the 7% flat tax, you must move your tax residence to a small town in one of southern Italy’s eligible regions. Here’s what that means in practice:
The population size is based on official stats from ISTAT as of January 1st in the year before you start the regime—and that number sticks, unless you move to another qualifying town.
These location rules are part of a bigger goal: to breathe new life into Italy’s southern regions by encouraging foreign retirees to settle there, in the very heart of the slow Italian life. If you’re considering this path, it’s worth working with a professional who can help you find a qualifying town that suits both your tax goals and your lifestyle.
Retirement in Italy? Think sunshine, savings, and zero stress. Let’s talk—our experts have you covered.
Another key rule for the Non-Italian Retirees Regime is where you’re coming from. To qualify, you need to transfer your tax residence from a country that has tax information-sharing agreements with Italy.
Why? This helps the Italian tax authorities check your previous tax status by exchanging info with your former country’s tax agency. Basically, if your previous country doesn’t cooperate on tax matters—or is considered a “tax haven”—you might not qualify.
Good news is, most developed countries do have these agreements with Italy, including:
If you’re coming from a country with limited tax cooperation, this could be a hurdle. That’s why working with a tax pro is crucial—they can help explore other options or regimes that might fit your situation better!
The 7% Flat Tax isn’t just for your pension— it applies to all income you earn from outside Italy. This means it covers:
Any money you make inside Italy, though, will be taxed normally under Italian rules. This actually opens up a smart planning chance: retirees can organize their finances to maximize income from abroad and benefit from the lower flat tax rate.
Given the fact that the regime covers such a wide range of foreign income, it’s especially appealing if you have multiple income streams beyond just a pension. Knowing exactly which types of income qualify for the 7% rate—and which don’t—is key for smart financial planning.
To join the Non-Italian Retirees regime, you need to actively choose it by declaring it in your tax return for the year you become an Italian tax resident. Once you make this choice, the benefit sticks with you for nine years, giving you solid tax certainty for the long haul.
When you file for this regime, you’ll need to include some key info, like:
You’ll pay the flat tax once a year, by the regular tax payment deadline, using the F24 form — no option to split payments into installments.
Getting these steps right is super important because Italy’s tax rules are strict about following procedures. That’s why having a tax pro guide you through the process can make all the difference in securing your benefits without hiccups.
The Non-Italian Retirees regime comes with great perks—but it’s important to know when those benefits could end:
Once you give up or lose the benefits, you can’t get back in later. That’s why it’s really important to think things through carefully before making any moves that could cost you these tax advantages.
Since the rules around giving up or losing benefits can be tricky, having ongoing advice from a tax expert is key. Regular check-ins help make sure you stay on track and keep your perks for the full nine years.
Italy’s Non-Italian Retirees Flat Tax Regime is one of the most attractive ways to settle in select parts of the country—but its rules and restrictions can get complex. Working with a specialist makes all the difference, helping you figure out if you qualify, guiding you through the application, and keeping everything compliant along the way.
Italy is calling—retire with ease and confidence.
Italy’s “Regime Forfettario” is a simplified tax system designed for freelancers and small business owners. It offers a flat tax rate and cuts down on accounting hassles. If you’re planning to start or run a small business in Italy, it’s important to know exactly who qualifies.
The main rule to qualify is about how much money you make each year. To be eligible, your total business income or fees can’t exceed €85,000 in the previous tax year (this was increased from €65,000 in 2023).
If you have several activities under different business codes (so-called ATECO codes), the €85,000 limit applies to the combined total of all revenues and compensations, and you have to be very careful when tracking these streams of income.
Here’s what happens if you go over the threshold:
If you’re just starting a new business, you’ll need to declare that you expect to meet these rules when you register for VAT. This prospective assessment should be based on realistic business projections, ideally developed with professional guidance to ensure accuracy.
Another important rule to keep in mind is how much you spend on help. If you want to stay eligible, the total you pay in a year for employees, collaborators, freelancers—even family members pitching in—can’t go over €20,000 gross.
Let’s dive deeper into the details of what you should consider as “workforce expenses”:
This rule really matters if your business is expanding and you’re considering bringing in help or outsourcing more tasks. If you’re getting close to the €20,000 cap, it’s a smart move to check in with a tax advisor—they can walk you through your options and help you plan the next steps wisely!
When it comes to Italian tax perks, one thing to keep in mind is that the Forfettario regime and the Impatriate Workers regime don’t play well together—you can’t use both at the same time. So, if you’re eligible for both, you’ll need to decide which one makes more sense for your situation.
Here’s how it works:
In conclusion, these two tax breaks are mutually exclusive — you have to pick one or the other, and this is a strategic choice that must be based on individual circumstances.
Because of this, careful tax planning is key before you start working in Italy. The right choice depends on factors like your income, business setup, and long-term goals. Working with a tax expert can help you weigh the pros and cons and pick the best option for your specific needs.
There are a few clear-cut conditions that can block you from accessing the Forfettario regime—even if your revenue fits the limit.
This regime is unavailable to those who:
These restrictions aim to prevent the artificial fragmentation of business activities to benefit from the simplified regime. So if your business is linked to others, especially family ones, it’s smart to get expert advice to check if you qualify or not for the Forfettario regime.
Taxpayers are excluded from Forfettario regime if:
An exception exists for those starting a new activity after completing mandatory professional training periods (such as required apprenticeships for certain professions). This exclusion targets arrangements where employment relationships are converted to self-employment primarily for tax advantages.
The regime also excludes individuals who:
However, this restriction does not apply if the employment relationship terminated in the previous year, provided the taxpayer did not receive pension income or income from another employment relationship in that same year. This creates important planning opportunities for employees transitioning to self-employment.
Forfettario is usually off-limits for non-residents, but there’s a break for EU or EEA citizens if:
This opens doors for many EU/EEA professionals working in Italy but living elsewhere in Europe. Sorting the paperwork here can be tricky, so expert help is always a good idea.
The Forfettario regime excludes individuals who:
These technical rules can get complex, so checking with a tax expert is key if your work might fall into these categories.
The Forfettario regime can offer great perks for freelancers and small businesses in Italy. But because the rules are detailed and sometimes tricky, having a knowledgeable tax advisor on your side is essential to make sure you qualify, stay compliant, and get the most out of the regime.
Italy has rolled out some of the most attractive tax incentives in Europe for people relocating from abroad. Whether you’re a skilled professional, a researcher, a retiree, or an entrepreneur, there’s likely a tax regime designed with you in mind.
From the Impatriate Workers Regime for high-level talent, to tax breaks for teachers and researchers, to the New Residents Regime for high-net-worth individuals, and the 7% flat tax for foreign retirees, all the way to the Forfettario regime for freelancers and small business owners—Italy offers a tailored set of opportunities to support your move.
These programs don’t just save you money—they’re part of a broader strategy to attract talent, innovation, and investment into the country. But each one comes with its own rules, requirements, and fine print. That’s why understanding how they apply to your personal situation is absolutely key!
Things like residency requirements, income thresholds, professional qualifications, and even where you live in Italy can all make a difference in whether you qualify—and how much you can benefit. Plus, tax rules can change, and staying compliant over time can get complicated fast.
That’s where we step in. At Moving2Italy, we help you cut through the complexity. We guide you from start to finish—helping you choose the right tax regime, handle the paperwork, and stay compliant year after year. Our goal is simple: to make your move to Italy as rewarding—and as stress-free—as possible!
💡Investing in expert support doesn’t just help you avoid costly mistakes. It ensures you take full advantage of the benefits that make moving to Italy not just a dream—but a smart financial decision too.
Still in doubt? Discover why having an Italian tax advisor can make all the difference when moving to Italy!
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