Rate
—
Duration
5 years
Prior non-residency
3 years
required before applying
Standard top income tax
43.0%
Italy, without the regime
Overview
- Regime
- Impatriate Regime
- Country
- Italy
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2024
- Expires on
- —
Details
- Summary
- Tax incentive for individuals transferring tax residence to Italy. 50% of employment/self-employment income exempt from taxation (was 70% before 2024 reform).
- Eligibility
- Must not have been tax resident in Italy in prior 3 fiscal years. Must commit to remaining resident for at least 2 years.
- Benefits
- 50% exemption on qualifying employment and self-employment income up to EUR 600,000. Increased to 60% exemption if moving with minor child or buying property.
- Requirements
- Must transfer tax residence to Italy. Must remain for at least 2 years after benefit ends.
- Limitations
- EUR 600,000 annual income cap on exempt portion. Prior 3-year non-residency requirement.
- Income types covered
- Employment, self-employment income
- Duration details
- 5 years
Other regimes in Italy
| Name | Type | Rate |
|---|---|---|
| Lump-Sum Tax Regime (HNWIs) | Lump sum | — |
View source PwC Worldwide Tax Summaries