Visas for entrepreneurs
If you are not a citizen of an EU country, you need a visa that allows self-employment or investment. The main options:
- Self-employment (lavoro autonomo): within the Decreto Flussi quotas, which set aside only 650 spots per year for 2026–2028.
- Italia Startup Visa: to found an innovative startup, with at least €50,000 available for the project.
- Investor Visa: for people investing large amounts, outside the quotas.
If you work for clients outside Italy, also consider the digital nomad visa, which is not subject to quotas.
spots per year for self-employment under the Decreto Flussi
flat substitute tax under the forfettario regime
annual revenue cap for the forfettario
minimum Investor Visa investment (innovative startup)
Self-employment visa
Provided for in art. 26 of the Testo Unico. The categories in the 2026 program include licensed professionals, company directors, renowned artists, founders of innovative startups and entrepreneurs with an investment plan of at least €500,000 creating three new jobs. The most common requirements:
- nulla osta from the Questura where the business will operate;
- a certificate from the Chamber of Commerce (or professional body) on your financial resources, at least three times the annual assegno sociale (about €21,300 in 2026);
- annual income above the threshold for exemption from healthcare costs;
- suitable housing and, where needed, business licenses.
Startup Visa and Investor Visa
The Italia Startup Visa is reviewed by a committee of the Ministry of Enterprises (MIMIT), with a target response time of about 30 days. The company must qualify as an innovative startup (Law 221/2012). Spots count toward the self-employment quota.
The Investor Visa (art. 26-bis of the Testo Unico) is applied for online and reviewed by an interministerial committee. Minimum amounts:
| Investment | Minimum amount |
|---|---|
| Italian government bonds | €2,000,000 |
| Shares or bonds of an Italian company | €500,000 |
| Italian innovative startup | €250,000 |
| Philanthropic donation (culture, education, research, heritage) | €1,000,000 |
The first investor permesso is usually valid for two years, renewable for three more, and the investment must be made within three months of entry [confirm].
Partita IVA, forfettario, SRL or SRLS
Once your status is in order, you choose a structure. The simplest is an individual Partita IVA (VAT number). Under the forfettario regime, you pay a flat substitute tax of 15%, or 5% for the first five years of a genuinely new business, on a share of revenue set by your ATECO code. The cap is €85,000 a year; if you go over €100,000, you leave the regime that same year.
| Activity (ATECO) | Profit coefficient |
|---|---|
| Professionals, technical, consulting, healthcare, education | 78% |
| Retail and food service/hospitality | 40% |
| Construction and real estate | 86% |
| Sales agents and brokers | 62% |
| Other activities | 67% |
Example: a consultant with €40,000 in revenue has a deemed profit of €31,200 (78%). INPS contributions are deducted from that, and the tax applies to the rest. Run the numbers in the tax calculator.
For larger businesses or those with partners, there are companies:
- SRL: minimum capital of €1 (below €10,000, paid in cash), flexible bylaws, higher notary costs [estimate €1,500–3,000].
- SRLS: capital between €1 and €9,999.99, individual partners only, standard bylaws, no notary fees, but with registration fees and taxes [confirm current costs].
INPS and the role of the commercialista
Every self-employed person contributes to INPS (social security). In 2026, professionals in the gestione separata pay 26.07% of profit. Artisans and merchants pay fixed contributions on a minimum income of €18,808 (about €4,521 a year for artisans and €4,612 for merchants), plus a percentage on anything above that. Under the forfettario, artisans and merchants can request a 35% reduction [confirm it applies in 2026].
In Italy, the commercialista (accountant) is essential: they open the Partita IVA, choose the ATECO code, calculate taxes and contributions and file the returns. Factor this monthly cost into your planning.
Step by step
Define your model
What you'll sell, to whom and where. This determines the visa and the ATECO code.
Choose the visa
Self-employment, Startup Visa, Investor Visa or digital nomad. The partner lawyer assesses the best option.
Prepare documents and funds
Business plan, proof of funds, certificates and housing. Use the checklist.
Arrive and regularize your residence
Permesso di soggiorno, residence with the comune and tax code.
Open the business
Partita IVA or company formation, registration with the Chamber of Commerce and INPS, bank account.
Keep everything up to date
Tax and contribution deadlines and permesso renewal. Renewal depends on the business genuinely operating.
Buying property
Foreign buyers, such as Brazilians, can buy property in Italy. When buying from a private seller, registration tax is 2% of the cadastral value for a first home (with residence in the comune within 18 months) and 9% for other properties. Add the notary and, if any, the real estate agency. Buying property does not entitle you to a visa on its own.
Frequently asked questions
Can I open a company in Italy without living here?
Generally, yes, a foreign national can be a partner in an Italian company. But working for it in Italy requires a suitable visa.
Is the forfettario open to everyone?
No. There are limits, such as revenue up to €85,000, spending on staff up to €20,000 and employment salary up to €35,000 in the previous year. Your commercialista will confirm whether you qualify.
Does the 5% rate apply to me?
Only for a genuinely new business, with no similar activity in the previous three years and not a continuation of a previous job.
SRL or Partita IVA?
If you're starting alone with moderate revenue, a Partita IVA under the forfettario is usually simpler and cheaper. With partners, more risk or high revenue, a company may make more sense.
How long does the Investor Visa take?
The committee reviews the online application and, if approved, you apply for the visa at the consulate. The total time varies; plan for a few months.
Sources: Embassy of Italy in Tbilisi, self-employment visa (05/2026); Informazione Fiscale, Decreto Flussi 2026–2028 (10/2025); Embassy of Italy in Wellington, Investor Visa (07/2026); Italia Startup Visa guide 2026 (2026); Quickfisco, forfettario regime 2026 (01/2026); INPS gestione separata 2026 (2026); Euroconference News, INPS circular 14/2026 (02/2026); Assegno sociale 2026 (2026).