Italy — Impatriati Regime & €100k Flat Tax
Italy impatriati tax regime: 50% income exclusion for qualifying inbound workers, conditions, duration, and the €100k/€200k flat tax for high-net-worth new residents. Trigger on: "Italy impatriati regime", "Italy inbound worker tax", "50% exclusion Italy", "move to Italy taxes", "Italy flat tax €…
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Key facts — Italy, 2025
| Regime | Who it's for |
|---|---|
| Impatriati | Qualifying workers (employed/self-employed) moving to Italy |
| €100k/€200k flat tax | High-net-worth individuals moving to Italy (no work requirement) |
The full rule
Two regimes: which applies
| Regime | Who it's for |
|---|---|
| Impatriati | Qualifying workers (employed/self-employed) moving to Italy |
| €100k/€200k flat tax | High-net-worth individuals moving to Italy (no work requirement) |
|---| | Up to ~€28,000 (23% bracket) | ~11.5% effective on full income | | Top rate (43% bracket, €50k+) | ~21.5% effective on full income |
Duration: 5 years (the year of transfer + 4 following).
Extension of 3 more years (8 total) if:
- Taxpayer purchases a residential property in Italy, OR
- Has one or more minor children
What is excluded vs not
- Included in the 50% benefit: employment income (PAYE), self-employment income
- NOT included: investment income (dividends, capital gains), rental income (these are taxed at normal Italian rates or flat imputed rates)
Regime 2: €100,000 Flat Tax (Res Non-Dom — Art. 24-bis TUIR)
Who it's for
High-net-worth individuals who transfer tax residence to Italy and have not been Italian tax residents for 9 of the previous 10 years.
How it works
- Pay a €100,000 annual flat tax on ALL foreign-source income and gains (regardless of amount)
- Italian-source income taxed at normal Italian progressive rates
- €25,000 flat tax for each additional family member who also opts in
Duration
15 years (renewable annually by paying the flat tax). Can exit at any time.
What it covers
Foreign dividends, interest, capital gains, rental income, employment income from abroad — all covered by the €100k payment. No per-income-item analysis needed for foreign income.
Italy progressive income tax rates (for reference)
| Taxable income | Rate |
|---|---|
| Up to €28,000 | 23% |
| €28,001 – €50,000 | 35% |
| Above €50,000 | 43% |
Sources
- D.Lgs. 209/2023 (reformed impatriati regime, effective 2024)
- TUIR Art. 24-bis (€100k flat tax for HNW non-doms)
- Agenzia delle Entrate: agenziaentrate.gov.it
Working paper only. The 2024 reform significantly changed the impatriati eligibility. Individuals who began the regime before 2024 should confirm their grandfathered status. Have a qualified Italian commercialista review before relying on either regime.
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More Italy tax skills
Other Italy computations in the OpenAccountants library.