Eligibility check
Whether you meet the rule of not having been Italian tax resident for at least nine of the prior ten years, the gateway to the regime.
Italy Neo-Residents Flat Tax
A fixed tax on your foreign income, confirmed before you rely on it.
Italy's neo-residents regime replaces ordinary tax on all foreign-source income with a fixed annual amount. We map your eligibility, the amount that applies based on when you move, and the exemptions, then hand a clean file to a licensed Italian tax adviser.
First call: leave knowing whether the regime fits, the flat-tax amount for your move date, the family-member option, the carve-outs, and the adviser handoff.
Researching the route first? Italy Tax Guide
What you get
What we coordinate on the flat tax.
A flat-tax claim fails when eligibility is assumed or the wrong amount is expected. We test the 9-of-10-year rule, fix the amount to your move date, flag the carve-outs, and hand it to the adviser.
Amount and family map
The fixed annual amount that applies based on your residence-transfer date, plus the per-family-member option.
Exemptions and carve-outs
The exemptions from foreign-asset taxes and monitoring, and the qualified-shareholding capital-gains carve-out in the first five years.
Adviser handoff
A clean file for a licensed Italian tax adviser who confirms eligibility, optionally via an advance ruling, and files the option.
A fixed tax on all foreign income
The regime replaces ordinary Italian tax on all foreign-source income with one fixed annual amount, regardless of how large that foreign income is. Italian-source income is taxed normally.
The amount depends on when you move
The annual flat tax was EUR 100,000, doubled to EUR 200,000 for moves after 10 August 2024, and rose to EUR 300,000 for moves from 1 January 2026. Each mover keeps the amount in force when they relocated.
Up to 15 years
The regime runs up to 15 tax periods and is non-renewable. It is open to people who have not been Italian tax resident for at least nine of the prior ten years.
Broad foreign-asset exemptions
While under the regime you are exempt from IVIE and IVAFE on foreign assets, from the quadro RW monitoring, and from Italian inheritance and gift tax on foreign assets, with a carve-out for qualified-shareholding gains in the first five years.
Who this fits
Why use Movingto for a flat-tax case?
The valuable work is testing eligibility honestly, fixing the amount to your move date, flagging the carve-outs, and getting a clean file to the adviser, so the regime is relied on with confidence, not assumption.
Good fit for
- High earners and high-net-worth individuals with substantial foreign income
- People who have lived outside Italy for at least nine of the past ten years
- Families weighing the per-member option
- Anyone who wants the regime confirmed before they move, ideally via an advance ruling
Not the right fit for
- People with mainly Italian-source income, which the regime does not shelter
- Anyone who was recently Italian tax resident and fails the 9-of-10-year test
- Anyone wanting Movingto to confirm eligibility or give tax advice
- People expecting the amount to be permanent, it has risen twice since 2024
Service scope
What Movingto coordinates, and what the adviser confirms.
You get an honest eligibility triage and an organized file. Confirming eligibility, any advance ruling, advice, and the filing stay with a licensed Italian tax adviser.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Eligibility and amount triage
We test the 9-of-10-year rule and fix the flat-tax amount to your residence-transfer date.
Coordinated by Movingto
Foreign-income and family mapping
We map the foreign income the regime would cover and the per-family-member option.
Coordinated by Movingto
Carve-out and exemption flags
We flag the qualified-shareholding carve-out and the IVIE, IVAFE, and quadro RW exemptions for the adviser.
Coordinated by Movingto
Adviser handoff
We hand a clean file to a licensed Italian tax adviser who confirms eligibility and files the option.
Handled separately
Confirming eligibility or filing as adviser
Movingto does not confirm eligibility, request the advance ruling, give tax advice, or file as the adviser. Those stay with the licensed adviser.
Handled separately
Approval or outcome guarantee
No adviser can guarantee admission to the regime or a tax result. Eligibility depends on your facts and the rules in force.
Regime path
From eligibility questions to a filed option.
Each stage turns an assumption into evidence: residency history, the amount and family map, the carve-outs, then handoff to the adviser.
Case path05 managed stages
- Step 1 of 5
Residency history
Confirm you have not been Italian tax resident for at least nine of the prior ten years.
- Step 2 of 5
Fix the amount
Identify the flat-tax amount that applies based on your residence-transfer date, and the family-member option.
- Step 3 of 5
Map foreign income and carve-outs
Map the foreign income the regime covers and flag the qualified-shareholding carve-out in the first five years.
- Step 4 of 5
Organize evidence
Build the evidence the adviser needs, and decide whether to seek an advance ruling.
- Step 5 of 5
Hand off to the adviser
Deliver the file to a licensed Italian tax adviser who confirms and files the option.
The amount
Flat tax by date of residence transfer
| Residence transferred | Annual flat tax | Per family member |
|---|---|---|
| Before 10 August 2024 | EUR 100,000 | EUR 25,000 |
| 10 August 2024 to 31 December 2025 | EUR 200,000 | EUR 25,000 |
| From 1 January 2026 | EUR 300,000 | EUR 50,000 |
Each mover keeps the amount in force when they transferred residence (no retroactivity). The figure has risen twice since 2024 and is set by budget law; confirm the current position with a licensed Italian tax adviser. Based on Article 24-bis TUIR as amended.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Tax regime for new residents (neo-residents flat tax)
View sourceAgenzia delle Entrate
Source
Italy - Taxes on personal income
View sourcePwC Worldwide Tax Summaries
Source
Italy - Other taxes (IVIE / IVAFE)
View sourcePwC Worldwide Tax Summaries
Common questions
Questions before you engage.
How much is Italy's neo-residents flat tax?
It is a fixed annual substitute tax on all foreign-source income. It was EUR 100,000 for people who transferred residence before 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.
Who is eligible?
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 tax adviser confirms eligibility, optionally via an advance ruling.
How long does it last?
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.
What does the flat tax cover, and what does it not?
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.
Are foreign assets exempt from other Italian taxes?
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.
Does Movingto confirm eligibility or file the option?
No. Movingto tests eligibility against the rules, fixes the amount, and organizes the evidence. Confirming eligibility, any advance ruling, advice, and the filing stay with a licensed Italian tax adviser.
Private advisory call
Find out if the flat tax is realistic for you.
Bring your residency history, your foreign income, and your move timeline. We test the 9-of-10-year rule, fix the amount to your move date, flag the carve-outs, and hand a clean file to a licensed adviser.
First call covers
Leave knowing whether the regime fits, the amount for your move date, and the adviser handoff.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.