Eligibility check
Whether you meet the prior-non-residency rule, the high-qualification requirement, and the work-mainly-in-Italy condition.
Italy Impatriati
Half your work income exempt, if you qualify.
Italy's impatriati regime, reformed from 2024, exempts half of qualifying employment and self-employment income for inbound workers. We map your eligibility, the cap and commitment rules, and the child enhancement, then hand a clean file to a licensed Italian tax adviser.
First call: leave knowing whether the regime fits, the exemption and cap, the residency commitment, and the adviser handoff.
Researching the route first? Italy Tax Guide
What you get
What we coordinate on the impatriati regime.
An impatriati claim fails when the new, stricter rules are mistaken for the old ones. We test the 2024 regime against your facts, flag the commitment and qualification rules, and hand it to the adviser.
Exemption and cap map
The 50% exemption (60% with a minor child) and the EUR 600,000 income cap, applied to your expected income.
Commitment and clawback flags
The four-year residency commitment and the clawback risk if you leave early, mapped so it is planned for.
Adviser and employer handoff
A clean file for a licensed Italian tax adviser, and the payroll coordination needed with your employer.
50% of qualifying income exempt
Under the regime in force from 2024, half of qualifying employment and self-employment income is exempt from Italian tax, rising to 60% if you move with, or have, a minor child.
Capped at EUR 600,000
The relief applies to qualifying income up to EUR 600,000 per year, for five tax periods. Income above the cap is taxed normally.
Tighter than the old regime
The new rules require not having been resident for the prior three years (six or seven for the same employer group), a four-year residency commitment with clawback, work mainly in Italy, and a high qualification or specialization.
The 70% / 90% regime is closed
The more generous old regime, 70% exemption, or 90% in the south, is closed to new arrivals and available only to those who became resident by the end of 2023.
Who this fits
Why use Movingto for an impatriati case?
The valuable work is testing the post-2024 rules honestly, mapping the cap and commitment, flagging the clawback, and getting a clean file to the adviser and your employer, so the relief is claimed correctly.
Good fit for
- Inbound employees and self-employed professionals moving to Italy for work
- People who have been outside Italy for the required prior period
- Workers with a high qualification or specialization
- Families weighing the enhanced exemption with a minor child
Not the right fit for
- People expecting the old 70% / 90% regime, which is closed to new arrivals
- Anyone unable to meet the four-year residency commitment
- Business-income earners, which the relief does not cover
- Anyone wanting Movingto to confirm eligibility or give tax advice
Service scope
What Movingto coordinates, and what the adviser confirms.
You get an eligibility triage and an organized file, including employer payroll coordination. Confirming eligibility, 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 qualification triage
We test prior non-residency, the high-qualification requirement, and the work-in-Italy condition against your facts.
Coordinated by Movingto
Exemption, cap, and commitment mapping
We map the 50% or 60% exemption, the EUR 600,000 cap, and the four-year commitment and clawback risk.
Coordinated by Movingto
Employer and payroll coordination
We coordinate the payroll-withholding side with your employer so the relief is applied correctly.
Coordinated by Movingto
Adviser handoff
We hand a clean file to a licensed Italian tax adviser who confirms eligibility and the treatment.
Handled separately
Confirming eligibility or filing as adviser
Movingto does not confirm eligibility, give tax advice, or file as the adviser. Those stay with the licensed adviser.
Handled separately
Approval or outcome guarantee
No adviser can guarantee the relief or a tax result. Eligibility depends on your facts and the rules in force.
Regime path
From eligibility questions to a claimed relief.
Each stage turns an assumption into evidence: residency history, the exemption and cap, the commitment, the employer side, then handoff to the adviser.
Case path05 managed stages
- Step 1 of 5
Residency and qualification
Confirm prior non-residency, the high-qualification requirement, and that work will be mainly in Italy.
- Step 2 of 5
Map exemption and cap
Apply the 50% or 60% exemption and the EUR 600,000 cap to your expected income.
- Step 3 of 5
Plan the commitment
Map the four-year residency commitment and the clawback risk if you leave early.
- Step 4 of 5
Coordinate the employer
Coordinate payroll withholding with your employer and organize the evidence the adviser needs.
- Step 5 of 5
Hand off to the adviser
Deliver the file to a licensed Italian tax adviser who confirms eligibility and the treatment.
Compare the regimes
Impatriati: new regime vs old regime
| Aspect | New regime (residents from 2024) | Old regime (grandfathered) |
|---|---|---|
| Exemption | 50% (60% with a minor child) | 70% (90% in the south) |
| Income cap | EUR 600,000 | None |
| Duration | 5 years | 5 years (+5 with child or property) |
| Prior non-residency | 3 years (6 to 7 for same employer) | 2 years |
| Stay commitment | At least 4 years (clawback) | Shorter |
| Open to new arrivals | Yes | No - resident by 31 Dec 2023 only |
General comparison, not advice. The new regime applies to those becoming Italian tax resident from 2024 under Legislative Decree 209/2023. Eligibility and treatment are confirmed by a licensed Italian tax adviser.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Lavoratori impatriati (new regime, D.Lgs. 209/2023)
View sourceAgenzia delle Entrate
Source
Decreto Legislativo 27 dicembre 2023, n. 209 (impatriati reform)
View sourceGazzetta Ufficiale
Source
Italy - Income determination (impatriati)
View sourcePwC Worldwide Tax Summaries
Common questions
Questions before you engage.
How much income does the impatriati regime exempt?
Under the regime in force from 2024, 50% of qualifying employment and self-employment income is exempt from Italian tax, so only half is taxed at ordinary rates. The exemption rises to 60% if you move to Italy with a minor child, or a child is born or adopted during the regime. Relief applies to income up to EUR 600,000 per year.
How long does it last and what must I commit to?
The relief runs for five tax periods. You must commit to remaining an Italian tax resident for at least four years; leaving earlier triggers a clawback of the benefits already used, with interest. Work must be performed mainly in Italy.
Who is eligible under the new rules?
You must not have been Italian tax resident in the prior three tax years (six or seven if you keep working for the same employer or group you worked for abroad), and you must meet a high-qualification or specialization requirement. The relief covers employment, assimilated, and self-employment income, but not business income.
Is this the same as the old 70% regime?
No. The old regime exempted 70% of income (90% in the south) with a possible five-year extension and no income cap. It is closed to new arrivals and available only to those who became Italian tax resident by the end of 2023. The current regime is less generous and stricter.
Does Movingto confirm eligibility or file for me?
No. Movingto tests eligibility, maps the cap and commitment, and coordinates the employer payroll side. Confirming eligibility, any advice, and the filing stay with a licensed Italian tax adviser.
Can I combine impatriati with the flat tax?
They are different regimes aimed at different situations, the flat tax at foreign income for high-net-worth movers, impatriati at Italian work income, and you generally elect one. We flag the question; a licensed tax adviser confirms which fits your situation.
Private advisory call
Find out if the impatriati relief is realistic for you.
Bring your residency history, your role and income, and your qualification. We test the post-2024 rules, map the cap and commitment, and hand a clean file to a licensed adviser.
First call covers
Leave knowing whether the relief fits, the exemption and cap, the commitment, 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.