{"id":5261,"date":"2023-10-25T14:39:00","date_gmt":"2023-10-25T12:39:00","guid":{"rendered":"http:\/\/159.65.127.138\/?p=5261"},"modified":"2025-12-16T18:26:11","modified_gmt":"2025-12-16T17:26:11","slug":"special-tax-regime-for-university-professors-and-researchers-moving-to-italy","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/special-tax-regime-for-university-professors-and-researchers-moving-to-italy\/","title":{"rendered":"Special Tax Regime for University Professors and Researchers moving to Italy"},"content":{"rendered":"
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The Tax Benefit<\/h2>

This is a temporary preferential tax regime granted to University professors and researchers who transfer their tax residence<\/a> to Italy in order to work from Italian soil.<\/p>

90% of remuneration received (either pursuant\u00a0 to a contract of employment or a contract of self-employment is 90% exempt\u00a0 – so only 10%\u00a0 of earned income\u00a0 is subject to Italian income tax for each year the relief applies.\u00a0<\/span><\/p>

The Relief only applies to earnings from a qualifying activity of University teaching or from a\u00a0 research activity at a qualifying\u00a0 institution or research centre. It does not cover other earnings or income which will be liable to tax under normal rules.\u00a0 The Relief does not apply in the Tax Agency’s view, to activities of remote working for an employer or client resident outside Italy.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Period of application of the Relief<\/span><\/h2>

For professors\u00a0 and research workers who transfer to Italy starting as tax resident in FY 2020 or in a following year,\u00a0 the tax relief applies in the tax period in which individual is first tax resident in Italy<\/a> and the following five tax periods. This means an overall maximum of 6 tax years.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Extension of the tax benefit period<\/span><\/h2>

Such individuals can extend the tax exempt period to up to 8 tax periods, if they have a\u00a0 minor or dependent child or if they have become the owners of at least one residential property unit in Italy after the transfer or in the 12 months preceding it.<\/p>

A further extension of up to 11 tax periods applies to taxpayers with at least two minor or dependent children and to up to\u00a013 tax periods, for taxpayers with at least three underage or dependent children.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Conditions for the Tax Relief<\/span><\/h2>

A taxpayer will be eligible for the Relief in its current form must (and furnish documentary proof):<\/span><\/p>