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% taxable) up to an annual cap (quoted as €600,000), with stricter entry conditions.
3) Eligibility: the real checks that matter
In most real-life cases, these are the decisive points:
- Prior non-residence period before moving to Italy.
- Minimum commitment to stay tax resident in Italy (longer than before).
- High qualification/specialisation, often overlooked but crucial.
- Income type and scope: it must fit the eligible categories in the new framework.
4) Why you should verify before implementing payroll/contracts
Most problems come from half-planning: you move, sign an employment contract, set payroll… and only later discover a key requirement was missing.
If you are considering the impatriate regime, we can run a structured pre-assessment (residency timeline, documentation, contract setup) to confirm eligibility before you rely on the benefit.
Disclaimer
Informational content only—eligibility must be assessed on your specific facts.
