Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Italy Impatriate Tax Regime
Italy's Impatriati regime offers a 50% income tax exemption (60% with minor children) on employment and self-employment income for skilled workers relocating to Italy, up to €600,000 annually for 5 years.
Regime overview
- Status
- Active
- Type
- Preferential
- Established
- 2015
- Duration
- 5 years
- Highlight
- 50-60% exemption on employment income for returnees
Tax regimes comparison
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%
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
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
| Tax Type | Default | Impatriate Tax Regime | Flat Tax Regime |
|---|---|---|---|
| Eligibility | Any resident | Not resident prior 3 years | Not resident 9 of prior 10 years |
| Duration | Indefinite | 5 years | 15 years |
| Income Tax | 23-43% | 50% exempt | EUR 300K/year |
| Foreign Income | Taxed | Taxed | Substitute tax |
| Capital Gains | 26% | 26% | Exempt |
| Dividends | 26% | 26% | Exempt |
| Wealth Tax | 0.2% / 1.06% | Standard | Exempt |
| Inheritance Tax | 4% / 6% / 8% | Standard | Exempt |
| Learn more |
Key benefits
50-60% exemption on employment income
Up to EUR 600K annual income covered
Available to skilled professionals and managers
Requirements and considerations
Must not have been resident in prior 3 years
Minimum presence: 183 days/year
Migration pathways
EU/EEA/Swiss Citizens
Free access
Program details
The Italian Impatriati (Impatriate Worker) Regime is designed to attract skilled professionals, managers, and qualified workers to Italy by offering substantial income tax relief. Originally introduced in 2015 and significantly reformed by Legislative Decree 209/2023 effective January 1, 2024, the regime provides a 50% exemption on qualifying income.
Under the current rules (2024 onwards), qualifying individuals can exempt 50% of their employment or self-employment income from IRPEF taxation. This exemption increases to 60% for individuals who relocate with at least one minor child or who have a child during the benefit period. The exemption applies to income up to EUR 600K per year.
The regime lasts for 5 tax years from the year of transfer. An additional 3-year extension is possible under specific circumstances.
Eligibility requirements: (1) not Italian tax resident for 3 years preceding transfer; (2) commit to remaining resident for at least 4 years; (3) work performed primarily in Italy (>183 days); (4) high qualification or specialization; (5) new employment relationship (different employer than abroad).
Interested in Impatriate Tax Regime?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
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Personal 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
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Investor Visa thresholds (IT-IMM-03 VERIFIED)
Investor Visa for Italy (Italian Government)·Last checked: 14/01/26
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