Impatriate Tax Regime: Who Qualifies and What You Get
Learn how the Impatriate Tax Regime provides income tax exemptions for individuals moving their tax residency to Italy.
The Impatriate Tax Regime is a tax incentive designed for individuals who move their tax residency to Italy.
Who it's for
This scheme is for individuals who move to Italy and become tax residents, provided they have not been residents of Italy for the previous three years.
What you get
You can receive a significant exemption on income tax earned from employment or self-employment for a period of five years.
What it costs you
There is no direct fee to access the scheme, but it requires formal registration and proof of your residency. You will also need to manage complex documentation to prove your tax status.
The catch to know
The rules for this regime changed significantly in 2024. This means that people applying now may face different income thresholds and requirements compared to those who applied under previous versions of the rules.
How to apply
- Verify that you meet the residency requirements.
- Gather the necessary documentation to prove your status and residency.
- Complete the formal registration process with the tax authorities.
- Visit the official portal for more details: https://www.agenziaentrate.gov.it