Regime impatriati
Also known as: impatriate regime, inbound workers regime
The impatriati regime is a tax break for people who move their tax residence to Italy after living abroad. Under the rules in force from 2024 (D.Lgs. 209/2023), 50% of qualifying Italian-source income (up to €600,000/year) is exempt from income tax for five years — rising to 60% exempt if you relocate with a minor child.1
What this means for you
If you're relocating to Italy and were tax-resident abroad for at least the prior 3 years, this can roughly halve your income tax. You must commit to staying tax-resident in Italy for at least 4 years, or repay the benefit with interest.
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.