The regimes, in a nutshell
- Ordinary regime: progressive IRPEF of 23% up to €28,000, 33% up to €50,000 and 43% above that (2026 figures), plus regional and municipal surcharges.
- Impatriati: people who move their tax residence to Italy pay IRPEF on only 50% of their employment income (40% with a minor child), for 5 years, up to €600,000 per year. It requires high qualifications and not having been an Italian tax resident in the previous 3 years.
- Forfettario: for self-employed people with revenue of up to €85,000. The tax is 15% (5% for the first 5 years of a new business) on presumed profit, which depends on the activity.
- Flat tax for new residents: €300,000 per year on foreign income, for those who opted in from 2026 onward.
Planning this before you arrive makes a difference. See our tax planning.
Sources: Law 199/2025 (2026 Budget); Legislative Decree 209/2023, art. 5; Law 190/2014 (forfettario); INPS, circular 8/2026; art. 24-bis of the TUIR.