Moving to Italy — a guide for Brazilian founders

Market access & permits

As a non-EU citizen, Brazilian founders generally need a residence permit that allows self-employment (lavoro autonomo) before registering a partita IVA — typically via the decreto-flussi quota, or by converting an existing permit (study, family, EU long-term residence). Once legally resident, the forfettario regime is open to you on the same terms as everyone else. If you're staying in Brazil and only invoicing Italian clients, you may not need an Italian registration at all — that turns on tax residency, not nationality.1

For short stays, citizens of Brazil need no visa: 90 days in any 180 for tourism, business or study. That is not permission to work — a partita IVA still needs a residence permit that allows lavoro autonomo, which is a separate application.6

The decree's nationality list for employed-work quotas (2026–2028) does not include Brazil. Outside family-assistance roles, which carry no nationality condition, that channel is closed to holders of that passport — so the route that matters here is self-employment, with its own quota of just 650 places a year nationwide.78 Converting a permit you already hold (study, seasonal work, family) into a work permit sits outside the quotas with no numerical cap — which is why the conversion route is usually faster than waiting for a click day.

Tax residency — where you actually owe tax

Italy taxes residents on worldwide income. You become tax-resident if, for most of the year (183+ days), your registered residence, habitual abode or centre of vital interests is in Italy. Many Brazilian founders trip on this when they relocate mid-year or keep a home abroad — the day count, not your passport, decides where you owe tax.3

The forfettario regime & impatriati

Once you're an Italian tax resident, the forfettario regime is open to you on the same terms as everyone else — a coefficient on revenue (set by your ATECO code) and a 5%/15% substitute tax, up to €85,000.2 To register the partita IVA you'll file with the Agenzia delle Entrate.5

If you move your tax residence to Italy and meet the conditions (broadly: not resident in the prior years, and a commitment to stay), the impatriati regime can exempt 50% of qualifying income from IRPEF. For higher earners it can beat the forfettario — worth modelling both. Many relocating Brazilian professionals qualify.4

Double taxation & social security

Italy and Brazil have a double-taxation convention signed 3 October 1978, ratified by L. 844/1980 and in force since 24 April 1981. That convention — not general principle — is what decides which of the two countries taxes a given item of income, so it is the document to read before you keep invoicing clients back home.910

Italy and Brazil also have a bilateral social-security agreement, so contribution periods on both sides can be totalised toward a pension rather than stranded — INPS lists Brazil among its extra-EU convention partners.11

Citizenship by descent is narrower since Law 74/2025 (which converted Decree-Law 36/2025): recognition now requires a parent or grandparent born in Italy. Recognitions already obtained before 27 March 2025 are unaffected.12

Traps for Brazilian founders

• •Citizenship by descent is the classic Brazilian route, but Law 74/2025 narrowed it: recognition now needs a parent or grandparent born in Italy, so great-grandparent claims no longer qualify unless they were already recognised before 27 March 2025.
• •The Brazil–Italy tax treaty governs double-taxation relief on Brazilian-source income.

Frequently asked questions

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