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.
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 a self-employed business or profession. The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettario) have seen a number
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
Italian tax regime to encourage high net worth individuals to move to Italy
Italian 2026 Draft Finance Law The Italian Ministry of Finance web site: https://www.mef.gov.it/export/sites/MEF/documenti-pubblicazioni/doc-finanza-pubblica/doc/DOCUMENTO-PROGRAMMATICO-DI-BILANCIO-2026.pdf and the web site of the Italian Senate https://www.senato.it/service/PDF/PDFServer/BGT/1477486.pdf report the issue of a draft of the Italian Finance Act for 2026. The Draft Bill is now proceeding with the Parliamentary debate and approval process, during which
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 to enter into force from 1 January 2024. The Decree, an executive measure, was approved by the Italian Council of
Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%
What does the special tax relief consist of? A 7% flat tax on all income for all pensioners (regardless of nationality) who: have been tax resident outside Italy for at least five (5) years prior to the tax year in which they become Italian tax resident; transfer their tax residence to