TaxCompass

    Flat tax neo-residenti

    Also known as: new residents flat tax, art. 24-bis regime, non-dom regime

    The neo-residenti regime (TUIR art. 24-bis) lets wealthy individuals who move their tax residence to Italy pay a flat annual substitute tax on all foreign-source income — €200,000/year for arrivals through 2024, raised to €300,000 from 2026 — for up to 15 years, regardless of how much foreign income they earn.1

    What this means for you

    This is aimed at high-net-worth movers, not typical freelancers. It's distinct from the impatriati regime (which discounts Italian-source income); you choose based on where your income comes from.

    Related terms

    Regime impatriatiResidenza fiscale

    Sources

    1. 1.Normattiva — TUIR (DPR 917/1986), art. 24-bis

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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