Solutions — Special Tax Regimes
Special Tax Regimes in Italy for Foreign Nationals and Returning Italians
Your comprehensive guide to understanding and leveraging Italy's tax incentives for expats, retirees, high-net-worth individuals, and returning Italian citizens.
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Italy's Special Tax Regimes
Explore the four main tax incentive programmes available to foreign nationals, retirees, and returning Italians.
Impatriate Tax Regime (Regime degli Impatriati)
Best for: Foreign employees, freelancers, or returning Italians relocating for work.
Main Tax Benefits
- 50% of Italian-source income is tax-exempt (up to 60% with dependent children).
- Maximum eligible income: €600,000/year.
- Pre-2024 relocations: up to 90% exemption for Southern Italy.
Who Qualifies
- Must be non-resident for at least 3 of the previous 5 years.
- Must become Italian tax resident and work primarily in Italy.
Duration
- 5 years standard duration.
- No renewals post-2024 (unless grandfathered under 2023 rules).
How to Apply
- Notify your employer or claim directly via Modello Redditi.
- No advance ruling required.
€200,000 Flat Tax Regime for New Residents
Best for: High-net-worth individuals (HNWIs), global investors, and wealthy retirees with foreign income.
Main Tax Benefits
- Flat €200,000/year tax on all foreign-sourced income.
- Add family members for an additional €25,000/year each.
- No reporting of foreign assets, no IVIE/IVAFE, no inheritance/gift tax on foreign assets.
Who Qualifies
- Must be non-resident in Italy for 9 of the last 10 years.
- Must become a tax resident in Italy.
Duration
- Up to 15 years.
How to Apply
- Elect the option in your Italian income tax return.
- Optional: request an advance ruling from the Agenzia delle Entrate.
7% Flat Tax for Foreign Pensioners
Best for: Foreign retirees relocating to Southern Italy.
Main Tax Benefits
- Pay just 7% on all foreign income (pensions, investments, rental income).
- No IVIE/IVAFE and no Quadro RW foreign asset reporting.
- Exemption from inheritance/gift taxes on foreign assets.
Who Qualifies
- Foreign-sourced pension income.
- Not tax resident in Italy for previous 5 years.
- Must move to a town with ≤20,000 residents in eligible Southern or central earthquake-affected regions.
Duration
- Up to 9 years.
How to Apply
- Elect the option via Modello Redditi.
- Calculate and pay 7% via F24 tax form.
Italy's 7% Flat Tax for Pensioners: The Complete Guide
A free guide to Italy's special flat-tax regime for pensioners, including eligibility, requirements, and profiles of the most attractive qualifying towns. Click below to get your free copy!
Download Guide90% Tax Exemption for Professors and Researchers
("Rientro dei Cervelli")
Best for: Foreign or expatriate academic professionals relocating for research or teaching.
Main Tax Benefits
- 90% of income is exempt from Italian income tax.
Who Qualifies
- 2+ years abroad in research or teaching.
- Must move to Italy for a qualified academic role.
Duration
- 6 years standard.
- Extended to: 8 years if you buy a home or have 1 child
- 11 years with 2 children
- 13 years with 3+ children
How to Apply
- Claimed via employer payroll or in your tax return.
- Self-certification often accepted.
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