Italy impatriati regime: half your work income exempt, if you qualify.

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.

The relief runs for the tax year you move plus the following four. 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.

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 specialisation requirement (or have done applied research in artificial-intelligence technologies). The relief covers employment, assimilated, and self-employment income from arts and professions, but not business income (D.Lgs. 209/2023 art. 5(1)).

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 continues only for people who moved their registered residence to Italy by 31 December 2023 (D.Lgs. 209/2023 art. 5(9)). The current regime is less generous and stricter.

Movingto tests eligibility, maps the cap and commitment, and prepares the employer payroll information. A licensed Italian tax adviser confirms eligibility, advises on the position, and handles the filing.

They cover different income: the flat tax replaces tax on foreign income, impatriati reduces tax on Italian work income. The law that created the flat tax bars combining it with the old impatriati regime (L. 232/2016 art. 1(154)), while the Agenzia delle Entrate says the new regime is compatible with other inbound-worker regimes when each set of conditions is met. Whether both can apply in your case is for a licensed tax adviser to confirm; we flag the question.

Yes, if they meet the same conditions. For tax years before the decree took effect, Italian citizens count as non-resident if they were registered in AIRE or were resident in another state under a double tax treaty (D.Lgs. 209/2023 art. 5(6)).

If you do not keep Italian tax residence for at least four years, you lose the benefit and the relief already used is recovered with interest (D.Lgs. 209/2023 art. 5(3)). Plan the four years before you claim it.

The decree's tests are that the work is done in Italy for most of the tax year, plus prior non-residence, the four-year stay and the qualification requirement; it sets no rule on where the employer is based. Working for the same employer or group as before the move raises the prior non-residence period to six or seven years. Your tax adviser confirms how this applies to your contract.

Only in a narrow transitional case. According to the Agenzia delle Entrate, people who moved their registered residence in 2024 get three more tax periods if they own a home in Italy used as their main residence, bought by 31 December 2023 and within the 12 months before the move. Under the old regime, a minor child or a home in Italy could extend relief by five years at 50% (checked 18 October 2026).