Tax incentives that make relocating
to Italy worth it

Moving to Italy can be even more rewarding thanks to dedicated tax incentives designed for people relocating from abroad.

Impatriate Tax Relief

Designed for workers who transfer their tax residence to Italy (employees and, in many cases, self employed). The regime provides a reduced taxable base on qualifying work income, subject to specific requirements and conditions.

Eligibility check, timeline planning, documentation set, and correct application in payroll (when applicable) and/or in the tax return.

7% Flat Tax for Foreign Pensioners (Art. 24 ter TUIR)

For foreign pensioners who move their tax residence to qualifying municipalities in Central/Southern Italy: a 7% substitute tax may apply to foreign source income within the regime’s perimeter, subject to conditions.

Verify eligibility and municipality requirements, plan the relocation timeline, and manage annual compliance under the regime.

Regime for University
Professors & Researchers (10% taxable income)

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Confirm eligibility, define qualifying income scope, and reflect the regime correctly in the Italian tax return (and supporting documentation when needed).

HNWI Flat Tax on foreign income (Art. 24 bis TUIR)

For high net worth individuals transferring tax residence to Italy: a lump sum flat tax on foreign source income, referenced as €300,000 per year for new residents starting from 2026 (with specific rules and options).

Pre move assessment, correct exercise/maintenance of the option, and annual filings.

What we deliver (common to all benefits)

Eligibility assessment based on your timeline and profile

Practical checklist of documents to keep on file

Guidance on how to apply the benefit, and what to avoid

Ongoing monitoring: what changes can impact your position

Tax return preparation reflecting the incentive correctly

How we can help you

Choosing the right tax regime in Italy depends on your personal situation—work status, residency timeline, family circumstances, and where your income comes from. We’ll help you assess eligibility, compare the available options, and set up a clear path to stay compliant while maximizing the benefits you may qualify for.