Tax Incentive for Returning Researchers: Who Qualifies and What You Get
Learn if you can reduce your taxable income by moving your tax residence to Italy to pursue research work.
This scheme is a tax benefit designed for researchers who move their tax residence back to Italy after living and working abroad.
Who it's for
This incentive is for researchers who are relocating to Italy from another country. To qualify, you must be moving your tax residence to Italy to take up a research position.
What you get
You can receive a significant reduction in the amount of your income that is subject to tax. This can include an exemption of up to 90% of your taxable income.
What it costs you
To access this benefit, you must meet specific residency requirements. This usually means you must have been registered with the registry of Italians residing abroad (AIRE) or must have worked outside of Italy for a minimum required period.
The catch to know
The specific rules and requirements for this incentive change frequently. You must check the current year's Finance Act to ensure you meet the most up-to-date criteria.
How to apply
- Confirm you meet the residency and employment requirements.
- Prepare your documentation regarding your previous time spent working abroad.
- Consult the official guidelines to ensure you meet the current year's specific rules.
- Follow the filing instructions provided by the revenue agency via their official portal: https://www.agenziaentrate.gov.it