{"id":5572,"date":"2024-07-18T13:32:08","date_gmt":"2024-07-18T11:32:08","guid":{"rendered":"https:\/\/taxing.it\/?p=5572"},"modified":"2026-03-24T09:48:57","modified_gmt":"2026-03-24T08:48:57","slug":"list-of-special-italian-tax-regimes-for-individuals","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/list-of-special-italian-tax-regimes-for-individuals\/","title":{"rendered":"List of Special Italian Tax Regimes for Individuals"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5572\" class=\"elementor elementor-5572\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b2d21 e-flex e-con-boxed e-con e-parent\" data-id=\"f1b2d21\" data-element_type=\"container\" data-e-type=\"container\" id=\"postContent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30de4ba elementor-widget elementor-widget-text-editor\" data-id=\"30de4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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 <a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\">scale rates of tax.<\/a><\/p><p>Below is a list of the main ones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e00e312 elementor-grid-1 elementor-posts--thumbnail-none elementor-posts--align-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"e00e312\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-content\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:12,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1730 post type-post status-publish format-standard hentry category-technical-update category-technical-resource category-blog category-tax-reliefs category-pensions category-living-in-italy category-special-tax-regime category-retiring-to-italy category-menupost tag-retirement-in-italy tag-pensioner tag-italy tag-tax tag-pension tag-special-tax-regime tag-retiring-to-italy\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/taxing.it\/it\/7-per-cent-flat-tax-for-pensioners-coming-to-live-in-the-of-south-italy\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tFlat Tax for pensioners coming to live in the South of Italy &#8211; 10 years at 7%\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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\u2014the SME Law\u2014amends Article 24-ter<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/taxing.it\/it\/7-per-cent-flat-tax-for-pensioners-coming-to-live-in-the-of-south-italy\/\" aria-label=\"Leggi tutto Flat Tax for pensioners coming to live in the South of Italy &#8211; 10 years at 7%\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-7058 post type-post status-publish format-standard has-post-thumbnail hentry category-working-in-italy category-technical-update category-technical-resource category-blog category-special-tax-regime category-menupost tag-special-tax-regime tag-italy tag-tax tag-italy-tax tag-working-in-italy tag-tax-reliefs\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/taxing.it\/it\/italian-impatriates-regime-2024\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tImpatriates Regime 2024\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023\u00a0 was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/taxing.it\/it\/italian-impatriates-regime-2024\/\" aria-label=\"Leggi tutto Impatriates Regime 2024\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-150 post type-post status-publish format-standard hentry category-technical-resource category-blog category-special-tax-regime category-technical-update category-menupost tag-special-tax-regime\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/taxing.it\/it\/new-italian-tax-regime-encourage-high-net-worth-individuals\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tItalian tax regime to encourage high net worth individuals to move to Italy\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Background Italy&#8217;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<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/taxing.it\/it\/new-italian-tax-regime-encourage-high-net-worth-individuals\/\" aria-label=\"Leggi tutto Italian tax regime to encourage high net worth individuals to move to Italy\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5261 post type-post status-publish format-standard hentry category-technical-resource category-blog category-tax-reliefs category-working-in-italy category-living-in-italy category-special-tax-regime category-menupost tag-special-tax-regime tag-italy tag-tax tag-italian-tax tag-impatriati tag-nomad tag-rientro-dei-cervelli tag-tax-incentive tag-research tag-professor tag-university-special-tax-regime\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/taxing.it\/it\/special-tax-regime-for-university-professors-and-researchers-moving-to-italy\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tSpecial Tax Regime for University Professors and Researchers moving to Italy\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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  <\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/taxing.it\/it\/special-tax-regime-for-university-professors-and-researchers-moving-to-italy\/\" aria-label=\"Leggi tutto Special Tax Regime for University Professors and Researchers moving to Italy\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-259 post type-post status-publish format-standard has-post-thumbnail hentry category-technical-resource category-working-in-italy category-regime-forfettario category-special-tax-regime category-menupost tag-regime-forfettario tag-working-in-italy tag-special-tax-regime tag-flat-rate-tax\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h2 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tThe Regime Forfettario &#8211; Flat Rate Tax Regime for Freelance Businesses\t\t\t<\/a>\n\t\t<\/h2>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>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<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" aria-label=\"Leggi tutto The Regime Forfettario &#8211; Flat Rate Tax Regime for Freelance Businesses\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>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.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,689,692,758],"tags":[],"class_list":["post-5572","post","type-post","status-publish","format-standard","hentry","category-blog","category-special-tax-regime","category-sector-guide","category-catlander"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>List of Special Italian Tax Regimes for Individuals | Taxing.It<\/title>\n<meta name=\"description\" content=\"Italy has a number of Special Tax Regimes. 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