Short answer
The two special regimes for people who move their tax residence to Italy, and what to check before relying on them.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
People who move their tax residence to Italy to work or invest, and employers who hire them. These are special rules, they have changed several times and they have conditions. Do not move or sign a contract relying on a rumour. This is general information, not advice.
Costs and deadlines
Flat tax: a fixed yearly amount (TO VERIFY). Impatriati: tax savings depend on income. Applications and deadlines are strict, so verify them before arriving.
Sources
- Regime degli impatriati (D.Lgs. 209/2023) (Agenzia delle Entrate)
- Imposta sostitutiva per nuovi residenti (Agenzia delle Entrate)
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