Who is eligible to benefit from this special regime?
This special tax regime is specifically conceived for workers who move their residency from abroad to Italy and intend to work in Italy.
Main requirements to apply for this special regime
• Moving tax residency from abroad to Italy. The place of residency is the place where a person has most of their personal and professional interests or where the person has registered their address of residency at the competent municipal authority;
• Not having been tax resident in Italy for at least 2 fiscal years prior to the transfer of residency from abroad;
• Committing to remain an Italian tax resident for at least 2 years.
• Working mainly in Italy as of the transfer of residency to Italy.
Main Benefits of this special regime
The taxable income of the beneficiary is reduced to 30% of the total income (i.e. there is a reduction of 70%).
However, if the beneficiary has transferred their residency in one of the following southern regions of Italy, the taxable income of the beneficiary is 10% of the total income (i.e. there is a reduction of 90%). Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardegna and Sicily are the regions to which the most advatageus reduction rate applies.
Duration of the Special Regime
The benefits of this special tax regime last 5 years.
Afterwards, the taxable income becomes 50% of the total income for 5 more years if the worker has
– at least 1 minor or dependent child
– or if he/she has bought an estate used as a dwelling after the transfer of residency to Italy or up to 1 year prior to the transfer of residency. The estate can be bought directly by the beneficiary, their spouse, cohabiting partner or child.
Get in Touch
Do not hesitate to write to us if you wish to have additional information on this special tax regime and counselling on your specific fiscal situation and on the type of visa you could apply for to become an Italian resident.
