Italy Neo-Domiciled Regime (€100k Flat Tax)
Italy's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Italy made physical presence an independent tax-residency criterion in 2024 - >183 days/yr establishes residency
high confidenceHighlights
- Flat tax of €100,000/year
- Attractive for foreign income
- Designed for new residents
- No citizenship pathway
- Min stay of 183 days/year
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
- Tax isn't the draw. Headline personal tax sits around 100% — this isn't a low-tax move.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Legislative changes could alter tax benefits for new residents.
Tax Notes
Italy's Neo-Domiciled Regime offers a flat tax of €100,000 on foreign income, attracting high-net-worth individuals.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.