Italy has a number of Special Tax Regimes. By special we mean regimes that offer more favorable rates of tax or more favorable methods of calculating the tax base, compared to the rules applicable to standard income tax and the relevant scale rates of tax.
Below is a list of the main ones.
Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%
April 2026 update The population threshold for eligible municipalities is increased from 20,000 to 30,000 residents. Article 26 of Law No. 34 of March 11, 2026—the SME Law—amends Article 24-ter
Impatriates Regime 2024
The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023 was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated
Italian tax regime to encourage high net worth individuals to move to Italy
Background Italy’s 2017 Finance Law introduced a tax regime designed to compete with other special tax regimes around Europe that provide a special tax regime to attract people to come
Special Tax Regime for University Professors and Researchers moving to Italy
A 6-18 year preferential tax regime granted to professors and researchers who transfer their tax residence to Italy in order to work from Italian soil
The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses
Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on
