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Italy’s New Resident Tax Regime is designed to attract high-net-worth individuals and encourage investment in the country.

Individuals who have been non-tax resident in Italy for at least 9 out of the 10 years prior to relocating are eligible, regardless of nationality or domicile. The regime can also be extended to family members.

Main Benefits

* A flat substitute tax of €100,000 per year on all foreign income, replacing standard Italian income tax.
* Family members can join the regime with an additional €25,000 per person per year.
* The regime is valid for up to 15 years.
* Only Italian-based assets are subject to inheritance and gift tax.
* Access is granted by applying through an advance ruling with the Italian Revenue Agency or via the tax return.

This regime provides a simplified and advantageous tax route for individuals seeking to establish residence in Italy while maintaining global income streams.