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.
Common questions
What is Italy's flat tax for new residents?
The neo-residenti regime (TUIR art. 24-bis) lets people who move their tax residence to Italy pay a flat annual substitute tax on all foreign-source income, for up to 15 years, regardless of how much they earn abroad.
How much is the new-residents flat tax?
€200,000 a year for arrivals through 2024, raised to €300,000 from 2026. It covers foreign-source income only; Italian-source income is taxed under the normal rules.
Who is the neo-residenti flat tax for?
High-net-worth individuals with substantial foreign income, not typical freelancers. It is distinct from the impatriati regime, which discounts Italian-source income instead.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.