Moving to Italy — a guide for Indian founders

Market access & permits

As a non-EU citizen, Indian 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 India and only invoicing Italian clients, you may not need an Italian registration at all — that turns on tax residency, not nationality.1

Citizens of India need a Schengen visa even for a short visit, and a short-stay visa never covers self-employment: working through a partita IVA requires a residence permit that allows lavoro autonomo.6

The decree's nationality list for employed-work quotas (2026–2028) includes India, so the employee route is open — but self-employment is a far narrower channel: the same decree reserves only 650 places a year nationwide for lavoro autonomo.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 Indian 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 Indian professionals qualify.4

Double taxation & social security

Italy and India have a double-taxation convention signed 19 February 1993, ratified by L. 319/1995 and in force since 23 November 1995. 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

INPS does not list India among its extra-EU social-security convention partners. Contributions therefore do not totalise automatically: what you pay into INPS and what you already paid at home stay two separate records.11

Traps for Indian founders

• •Self-employment entry usually runs through the decreto-flussi quota, which opens for limited windows — timing matters.
• •Many Indian founders arrive on a study or work permit first, then convert — the conversion path is often faster than the quota.
• •The India–Italy tax treaty helps avoid double taxation on income with an Indian source.

Frequently asked questions

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