Impatriate Regime — Italy Special Tax Regime
🇮🇹 IMPATRIATE REGIME
Italy — Special Tax Regime
Status
Active
Effective From
Jan 1, 2024
📋 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
💰 FINANCIAL
Duration
5 years
Prior Non-Residency Required
3 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
43.0%
Corporate Tax
24.0%
IVA
22.0%
Capital Gains
26.0%
Treaty Count
100
📋 OTHER REGIMES IN ITALY
| Name | Type | Rate |
|---|---|---|
| Lump-Sum Tax Regime (HNWIs) | Lump sum | -- |
📚 SOURCE
PwC Worldwide Tax Summaries
View source →