Flat tax on foreign income for new residents (art. 24-bis TUIR)
Pay one fixed annual sum on all your foreign income while living in Italy.
Record checked Oct 27, 2026 · official source confirmed 3 Nov, 06:45 UTC
Summary
People who move their tax residence to Italy can replace Italian income tax on all foreign-source income with a fixed annual payment — €300,000 for those transferring residence from 1 January 2026 (€50,000 for each family member included). The option renews yearly and ends after 15 years at most.
Dream spread
Pay one fixed annual sum on all your foreign income while living in Italy.
Relocation reality check
Only makes sense for very high foreign incomes: the lump sum is €300,000 a year for 2026 arrivals (it was €200,000 for transfers up to 31 Dec 2025 and €100,000 before that) and must be paid in one go by the income-tax balance deadline with no late-payment correction. You must have been non-resident in Italy for at least 9 of the previous 10 tax years. Italian-source income is still taxed normally. It is a tax option, not a visa.
Your fit signals
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Full match score — Solo / Household
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Eligibility
Individuals transferring tax residence to Italy who were non-resident for at least nine of the ten preceding tax periods; can be extended to certain family members.
The long game
If Italy becomes home, here is the road from first visa to a second passport.
Italy · residency → PR → citizenship
Curated- Y0ArriveYear zero
- Y5Permanent residency~5 years
- Y10Citizenship eligible~10 years
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 180 months (about 15 years)
- Property purchase
- Not required
- Tax
- Substitute tax on foreign-source income: €300,000/year (transfers from 1 Jan 2026), €50,000 per family member; F24 code NRPP; option made in the tax return for the year of transfer or the following year; optional prior ruling (interpello); renews tacitly, maximum 15 years; revocable.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇮🇹 Italy. Lurk, ask, make a friend — before the flight.
- r/italy
National sub with an active English-friendly community.
- Reddit — 'moving to Italy' threads
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“la legge di bilancio 2026 ha elevato a 300.000 euro l'importo dell'imposta sostitutiva ... e a 50.000 euro l'importo dell'imposta dovuta da ciascuno dei familiari [the 2026 budget law raised the substitute tax to €300,000 and to €50,000 per family member]; "gli effetti cessano decorsi quindici anni"”
Primary official sourceLast checked Oct 27, 2026- Secondary referenceLast checked Oct 27, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.