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Impatriati (New Residents) Regime
Italy · Special Tax Regime · 2026
Last reviewed:
Duration
Up to 5 years
How it works
Qualifying individuals who transfer tax residency to Italy pay income tax only on 50% of their Italian-source income for 5 years (extendable to 10 with children or property purchase).
Who qualifies?
Individuals who have not been Italian tax residents for 3 consecutive years before moving; must commit to Italian tax residency for at least 2 years
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Italy top rate | 43% |
Calculate your take-home under Impatriati (New Residents) Regime
Enter your salary and select Italy + the impatriati regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.