What is the Regime degli Impatriati?
The regime degli impatriati is Italy's tax incentive for workers who move to Italy. It exempts 50% of employment or self-employment income from IRPEF for five years, significantly reducing the effective income tax burden for people who choose to relocate to Italy to work.
Introduced to make Italy more competitive in attracting international talent, the regime has been one of the country's most talked-about fiscal incentives for expats. It was substantially reformed in 2024 — the rules described here apply to arrivals from January 1, 2024 onward.
The Core Benefit
Under the current rules, 50% of qualifying income is excluded from IRPEF calculation. So if you earn €80,000 as an employee in Italy, only €40,000 is subject to IRPEF rates. The effective saving depends on your income level and the applicable tax bracket.
With children: The exemption increases to 60% of income if you have at least one dependent minor child (under 18) at the time of arrival or during the benefit period.
Annual income cap: The benefit applies to income up to €600,000 per year. Income above this threshold is taxed normally.
Eligibility Requirements (Post-2024 Rules)
To qualify under the current rules, you must:
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Prior non-residency: You must not have been an Italian tax resident during the three tax years immediately preceding the transfer (so three calendar years, not just 36 months before your Italian start date)
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Work primarily in Italy: Your work must be performed primarily in Italian territory — the majority of your working time and activity must be Italy-based
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Commitment to remain: You must commit to being an Italian tax resident for at least four years. If you leave Italy within four years of claiming the benefit, it is revoked and back-taxes become due
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High qualifications or specific categories: Unlike earlier versions of the regime, the post-2024 rules generally require that you have high qualifications, managerial roles, or be moving to Italy to work for a company. The exact scope is still being clarified through administrative guidance — consult a commercialista specializing in international taxation.
What Has Changed vs. Prior Rules
The pre-2024 regime impatriati was significantly more generous: a 70% exemption (90% in southern Italy), available to anyone moving to Italy for work, with fewer qualifications requirements. Crucially, it could be extended for additional periods in some cases.
The 2024 reform tightened eligibility considerably. The no-renewal policy means you get one five-year period, no extensions. The three-year prior non-residency requirement (up from two years in some versions) also limits applicability for people who previously lived in Italy.
How to Claim It
The regime impatriati is not automatic — you must claim it:
- Employees: Submit a written declaration to your Italian employer by December 31 of the year of arrival. The employer then applies the 50% income exemption when calculating monthly withholdings on your payslip.
- Self-employed: Claim the benefit in your annual Modello Redditi PF return by completing the relevant section.
The post-2024 eligibility rules are strict — talk to a commercialista before claiming the regime.