Italy
World-class culture meets favorable tax treatment for new residents. The Impatriate Regime offers 70-90% income exemption for up to 10 years.
Country details
- Capital
- Rome
- Language
- Italian
- Currency
- Euro (EUR)
- Population
- 59M
- Timezone
- UTC+1
- Schengen Member
- Yes
- Immigration Authority
- Official Website
Migration pathways
EU/EEA/Swiss Citizens
Residency Visas
Other Pathways
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 23-43%
- Foreign Income
- Taxed
- Capital Gains
- 26%
- Dividends
- 26%
- Wealth Tax
- 0.2% / 1.06%
- Inheritance Tax
- 4% / 6% / 8%
Flat Tax Regime
- Eligibility
- Not resident 9 of prior 10 years
- Duration
- 15 years
- Income Tax
- EUR 300K/year
- Foreign Income
- Substitute tax
- Capital Gains
- Exempt
- Dividends
- Exempt
- Wealth Tax
- Exempt
- Inheritance Tax
- Exempt
Impatriate Tax Regime
- Eligibility
- Not resident prior 3 years
- Duration
- 5 years
- Income Tax
- 50% exempt
- Foreign Income
- Taxed
- Capital Gains
- 26%
- Dividends
- 26%
- Wealth Tax
- Standard
- Inheritance Tax
- Standard
| Tax Type | Default | Flat Tax Regime | Impatriate Tax Regime |
|---|---|---|---|
| Eligibility | Any resident | Not resident 9 of prior 10 years | Not resident prior 3 years |
| Duration | Indefinite | 15 years | 5 years |
| Income Tax | 23-43% | EUR 300K/year | 50% exempt |
| Foreign Income | Taxed | Substitute tax | Taxed |
| Capital Gains | 26% | Exempt | 26% |
| Dividends | 26% | Exempt | 26% |
| Wealth Tax | 0.2% / 1.06% | Exempt | Standard |
| Inheritance Tax | 4% / 6% / 8% | Exempt | Standard |
| Learn more | Learn more |
Country details
Italy's neo-resident regime (Art. 24-bis TUIR) lets qualifying new tax residents pay a fixed EUR 200K per year substitute tax on foreign-source income for up to 15 years.
Family members can be included for EUR 25K per year each. Eligibility generally requires not being Italian tax resident for 9 of the prior 10 years.
Italian-source income remains taxed at ordinary rates, and some gains are excluded from the substitute tax in the first five tax years.
The Impatriati regime can reduce taxable employment and self-employment income for eligible workers relocating to Italy. Standard IRPEF is progressive up to 43% plus regional and municipal surcharges.
Italy's Investor Visa (Visto Investitore) offers residency through multiple investment routes, including EUR 2.0M in government bonds, EUR 500K in an Italian company, EUR 250K in an innovative startup, or a EUR 1.0M philanthropic donation.
Interested in Italy?
Our advisors can help you evaluate immigration pathways and optimize your tax position.
Schedule consultationPersonal income tax rates (IRPEF)
Agenzia delle Entrate - Aliquote e calcolo dell'Irpef·Last checked: 12/01/26
Inheritance and gift tax rates
Agenzia delle Entrate - Imposta di successione: Aliquote e franchigie·Last checked: 12/01/26
IVAFE (foreign financial assets)
Agenzia delle Entrate - IVAFE: Base imponibile e aliquote·Last checked: 12/01/26
IVIE (foreign real estate)
Agenzia delle Entrate - IVIE: Base imponibile e aliquota·Last checked: 12/01/26
Capital gains, dividends, and interest tax rate
Chambers Private Wealth 2025 - Italy·Last checked: 12/01/26
Investor Visa thresholds (IT-IMM-03 VERIFIED)
Investor Visa for Italy (Italian Government)·Last checked: 14/01/26
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