Italy’s 7% flat tax for foreign pensioners: how it works and what changes in 2026
Italy provides an optional regime designed to attract pensioners receiving a foreign pension who move to specific areas: a 7% substitute tax on foreign-source income (Art. 24-ter). 1) Who it is for (high-level) The regime targets individuals who receive a pension paid by foreign entities, move their Italian tax residence to qualifying areas/municipalities, and […]
The “Impatriate” tax regime from 2024: what changed and how to check eligibility
Italy reshaped its “impatriate” tax incentive from 2024. If you heard about a very generous old regime, be careful: the rules are no longer the same. 1) Old vs new regime From tax year 2024, a new regime applies. 2) The benefit (high-level) Eligible income is only partially taxable (commonly described as 50% […]
Moving to Italy: tax residency, taxes and first steps (Updated 2026)
Moving to Italy is exciting—new home, new job, new routines. But one of the most overlooked areas is tax: when you become Italian tax resident and what obligations begin from that point. 1) Why tax residency matters Tax residency determines where you are taxed and which income is included. As a general rule, Italian […]
Procedures and Tax Incentives: Free Webinars for Talents Looking to Relocate or Return to Emilia-Romagna
Starting on September 23, 2025, ART-ER will launch a series of webinars dedicated to legal, tax, and administrative tools that support the return of Emilia-Romagna residents currently living abroad and the relocation of foreign citizens interested in working in Italy. As part of the it-ER International Talents Emilia-Romagna program, ART-ER Attrattività Ricerca Territorio, on behalf of the […]
Stamp Duty for Forfettari: What Freelancers Need to Know
If you’re a freelancer in Italy, understanding stamp duty for forfettari is key to staying compliant and avoiding unexpected fines. Even under the simplified regime forfettario, certain obligations — like applying the marca da bollo — still apply. In this guide, we’ll break down when, how, and how much stamp duty you need to add to your invoices, and […]
ATECO Codes and the Regime Forfettario: A Guide for Freelancers in Italy
If you’re planning to open a Partita IVA under Italy’s flat-rate tax regime (regime forfettario), it’s essential to understand the connection between ATECO codes and the regime forfettario. While a tax advisor will help you choose the right code, knowing how these codes impact your tax calculation gives you a clearer picture of what to expect as a […]
VAT Deduction in the Regime Semplificato: How Freelancers in Italy Can Save
If you’re a freelancer in Italy, understanding how VAT deductions in the regime semplificato work can help you save significantly on taxes. Unlike the regime forfettario, this system allows you to recover VAT on eligible business expenses. Here’s what you need to know, explained clearly for expats and solo professionals. How VAT Deduction Works in the Regime Semplificato […]
No More CU: Why Flat-Rate Taxpayers Must Review Invoices Carefully
Recent updates to Italy’s tax system have major implications for flat-rate taxpayers (regime forfettario). According to a report published in Italia Oggi, the elimination of the Certificazione Unica (CU) starting with the 2024 tax year is expected to make the flat-rate taxpayer invoice review process significantly more complex. Without this key document, taxpayers will face more challenges when calculating taxable income […]
New Clarifications on the Impatriate Regime
The Italian Revenue Agency has recently clarified the impatriate tax benefits (regime impatriati) through a series of official responses (interpelli). These updates mark a shift toward a more flexible interpretation of the rules, offering greater accessibility for expats and professionals looking to benefit from the scheme. Updated Requirements for High Qualification or Specialisation The Agency addressed the […]
Impatriate Tax Regime: A Guide for Expats in Italy
Italy offers an attractive tax incentive known as the Impatriate Tax Regime (Regime impatriati). It encourages skilled workers, entrepreneurs, and professionals to relocate to the country. The scheme provides significant tax reductions for eligible individuals who transfer their tax residence to Italy and work predominantly within its territory. Key Benefits of the Impatriate Tax Regime One of […]
