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Impatriate Workers Tax Regime: Who Qualifies and What You Get

Learn how highly skilled professionals moving to Italy can significantly reduce their taxable income through this tax incentive.

This scheme offers a tax incentive for highly skilled professionals who move their tax residency to Italy.

Who it's for

This regime is designed for highly skilled professionals who are moving their tax residency to Italy to work.

What you get

You can receive a significant reduction in your taxable income. Depending on the year you enter the country, this reduction can be 50% or even higher.

What it costs you

To access this benefit, you must establish formal tax residency in Italy. You will also need to provide official proof that you were previously employed outside of Italy.

The catch to know

The rules for this regime changed significantly in 2024. It is vital to check the specific requirements that apply to your particular year of entry to ensure you still qualify.

How to apply

  1. Ensure you meet the residency and employment requirements.
  2. Gather your documentation proving previous employment abroad.
  3. Consult with a tax professional to confirm your specific eligibility based on the current year's rules.
  4. Follow the filing instructions provided on the official portal: https://www.agenziaentrate.gov.it