Visa & Residency
Inpatriati Regime
Also known as: Italy Impatriate Regime, Regime Impatriati, Italian Impatriate Tax
The Inpatriati regime (Regime Speciale per Lavoratori Impatriati) lets non-Italian tax residents who relocate to Italy elect a partial-exemption regime for Italian-source income. Under the 2024 reform (Decreto Legislativo 209/2023), the exemption sits at 50% (up to a €600,000 income ceiling); under the previous regime it was 70%, or 90% for movers to southern Italian regions. The 2024 changes also tightened eligibility: the applicant must (a) not have been an Italian tax resident in any of the prior three years (or six years if employed by the same group), (b) commit to remaining a tax resident for at least four years, (c) hold a degree or 3+ years of qualifying professional experience, and (d) work primarily in Italy.
The regime runs for five tax years, with a possible three-year extension if the individual purchases an Italian residential property or has a minor child resident in Italy during the regime. The exemption applies to Italian-source employment, self-employment, and business income — not to foreign-source income, which is generally taxed under standard Italian rules with tax-treaty relief.
For expats considering Italy in 2026, the Inpatriati regime is most useful for employees of multinationals being posted to Italian offices, returning Italian nationals (Italo-Argentinos, Italo-Brasileiros, etc. with citizenship), and high-earning specialists. The combination of Inpatriati + the Italian flat tax for new residents (the €200,000/year flat-fee regime for foreign income, governed by art. 24-bis of the TUIR) is sometimes used by ultra-high-net-worth movers, though the two regimes are not directly stackable on the same income type.
Sources
Last factual review: 2026-05-08.
Related terms
Beckham Law
Spain's Beckham Law lets eligible new arrivals elect to be taxed as non-residents for up to six tax years: a flat 24% rate on Spanish-source employment income up to €600,000 (47% on the excess) and only Spanish-source income within the Spanish tax net. Named after David Beckham, who used it after joining Real Madrid in 2003. Reformed in 2023 to include digital nomads, remote workers for foreign employers, and certain entrepreneurs.
IFICI (Incentivo Fiscal à Investigação Científica e Inovação)
IFICI is Portugal's 10-year successor regime to NHR, available to new tax residents who haven't been Portuguese tax residents in the prior five years and who work in qualifying scientific research, innovation, higher education, or specific high-value tech roles. Qualifying Portuguese-source employment income is taxed at a flat 20%, with the same broad foreign-income exemptions as NHR. Approved by Decree-Law 249-A/2024.
Tax Residency
Tax residency determines which country has primary right to tax your worldwide income. Each country sets its own tests — typically based on physical presence (often 183+ days/year), domicile, primary economic interests, or family ties. Holding a residence permit does not automatically establish tax residency, and tax residency does not require a residence permit. Dual tax residency is resolved by tax-treaty tie-breaker rules.
Italy Digital Nomad Visa
Italy's Digital Nomad Visa launched in April 2024 after a 2-year regulatory delay. Open to non-EU "highly qualified" remote workers (university degree or 5+ years of relevant experience) earning at least €28,000/year gross from foreign employers or clients. Issued for up to 1 year, renewable. Tax-residency triggers the Italian worldwide-taxation regime; the Inpatriati regime offers partial mitigation for qualifying applicants.