Italy Tax Regimes for New Residents: Flat Tax, 7% and Impatriates

Using the calculator

1. Choose the regime: pensioner (7%), moving for work (impatriates) or the flat tax for wealthy new residents.
2. Say how many of the last 10 years you were tax resident in Italy — each regime is only for people who come from abroad.
3. Enter the yearly figures it asks for: the foreign pension and where you will live; or the salary in Italy; or your income from abroad and the family members you add.

The result shows the ordinary tax, the tax under the regime and the difference a year.

The 7% regime for foreign pensioners

Under article 24-ter of the Income Tax Code, a person receiving a pension from abroad who moves to a town of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia — or to one of the listed earthquake-area towns of central Italy — pays 7% on all foreign income for 10 years, instead of income tax at 23–43%. You must not have been tax resident in Italy in the 5 previous years, and you must come from a country that exchanges tax information with Italy.

The impatriate regime

Workers who move to Italy after 3 years abroad, are highly qualified and stay at least 4 years pay income tax on only half of their income from work in Italy (40% with a child under 18), up to €600,000 a year, for 5 years.

The flat tax for new residents

Article 24-bis lets a new resident pay a flat €300,000 a year on all foreign income (for moves from 2026; €200,000 for moves from August 2024), plus €50,000 for each family member included, for up to 15 years. You must not have been tax resident in Italy in 9 of the last 10 years.

The ordinary side uses the 2026 scale of 23%, 33% and 43%, the employee or pension deduction, and about 2% of regional and municipal surcharges (they vary by place). From 2027 these rules move to the new Income Tax Code with new article numbers. A lawyer or tax adviser in Italy checks the conditions, the visa and how a treaty with your country treats your income before you move.