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.
Common questions
What is the impatriati regime in Italy?
It is a tax break for people who move their tax residence to Italy after living abroad. Under the rules 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.
How much tax do you save under the impatriati regime?
It exempts 50% of qualifying Italian-source income from IRPEF — rising to 60% if you relocate with a minor child — which can roughly halve your income tax for five years.
Who qualifies for the impatriati regime?
People who become Italian tax resident after being resident abroad for at least the prior three years, and who commit to staying tax-resident in Italy for at least four years (or repay the benefit with interest).
Impatriati regime vs the neo-residenti flat tax — what's the difference?
The impatriati regime discounts Italian-source income; the neo-residenti flat tax (art. 24-bis) puts a flat annual charge on foreign-source income. You choose based on where your income comes from.
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.