Italy's flat tax: a fixed tax on your foreign income, confirmed before you rely on it.

It is a fixed annual substitute tax on all foreign-source income. It was EUR 100,000 for people who transferred residence up to 10 August 2024, EUR 200,000 for transfers after that date through 2025, and EUR 300,000 for transfers from 1 January 2026, plus a per-family-member amount (EUR 25,000, raised to EUR 50,000 from 2026). Each mover keeps the amount in force when they relocated.

You must not have been an Italian tax resident for at least nine of the ten tax years before transferring your residence to Italy. Nationality does not matter, so returning Italians can qualify if they meet the test. A licensed tax adviser confirms eligibility through the interpello (advance ruling) described below.

Up to 15 tax periods from the first year of the option, and it is non-renewable. It can also be revoked, or forfeited for non-payment of the flat amount.

It replaces ordinary Italian tax on all foreign-source income, however large. Italian-source income is taxed normally. A notable carve-out: capital gains on qualified shareholdings disposed of within the first five years are excluded from the flat tax and taxed under ordinary rules.

While under the regime, you are generally exempt from IVIE and IVAFE on foreign assets, from the quadro RW foreign-asset monitoring, and from Italian inheritance and gift tax on assets held abroad. A tax adviser confirms how this applies to you.

Movingto tests eligibility against the rules, fixes the amount, and organizes the evidence. A licensed Italian tax adviser confirms eligibility, handles the interpello (advance ruling) and the advice, and files the option.

The current text of TUIR art. 24-bis(3) says the option must be exercised after a favourable answer to an interpello filed with the Agenzia delle Entrate, by the filing deadline for the year you move. The Agenzia's information page still says you 'can' file an interpello first, and lets you elect in the return for the year you move or the following year, so we plan for the interpello as the safer route and your tax adviser confirms current practice (checked 18 October 2026).

Yes. The option can be extended to family members listed in art. 433 of the Civil Code who also meet the nine-of-ten-years test, at EUR 50,000 each per year for transfers from 1 January 2026 (EUR 25,000 for earlier transfers). Each extension can be revoked separately, and a family member's non-payment does not end the main option (TUIR art. 24-bis(6)).

Yes. You can choose not to apply the flat tax to income from one or more foreign states, when you elect or later. That income is then taxed under ordinary rules, with a credit for foreign tax (TUIR art. 24-bis(5)).

In one payment by the deadline for the income-tax balance, using the F24 form with tax code NRPP. Late payment through ravvedimento operoso is not available, and missing or partial payment ends the regime (TUIR art. 24-bis(2) and (4); Agenzia delle Entrate, checked 18 October 2026).