What is the Regime Impatriati?

The “Regime Impatriati” is a tax incentive that offers a 50% reduction on taxable income for five years, up to a maximum of €600,000, while you are working in Italy. To be eligible, you must not have been a tax resident in Italy for the previous three years.

Does “resident” mean being registered with the Anagrafe at the Comune?

No. In this context, being a resident refers to having fiscal residency: residenza fiscale in Italy. You obtain fiscal residency when you spend at least 183 days in Italy during a calendar year. So you likely became fiscally resident during the first year you arrived.

I heard that the tax reduction can also be 60%. Is that true?

Yes, under specific conditions:

• You moved to Italy with a minor, or
• While benefiting from the regime, you have a child or adopt a minor.

In case of the minor he must have the residency in Italy

So is the tax benefit valid for 5 years?

Yes, it applies for five tax years: the fiscal year in which you become fiscally resident and the following four fiscal years.

What are the other requirements for the “Regime Impatriati”?

The main requirements are similar to those needed for obtaining the EU Blue Card, as outlined in Article 27 quater of the TUI (Testo Unico sull’Immigrazione). so you should have:

• A higher education qualification (Bachelor’s degree or higher), or
• A post–secondary professional qualification (minimum 3 years), issued by a competent authority in the country of origin, or
• Recognition under Legislative Decree No. 206 of 6 November 2007 for regulated professions, or
• At least 5 years of relevant professional experience in the field for which the application is made, or
• For ICT managers and specialists: at least 3 years of relevant professional experience acquired within the last 7 years.

How can I apply for the “Regime Impatriati”?

You must apply through your employer, by submitting a self-declaration. If your employer refuses to collaborate, you can apply through the tax declaration, but in that case, it is highly recommended to work with a skilled accountant. If you are self-employed, the only way to apply is through your tax declaration.

Can the 5-year period be extended?

Under the new rules, it is no longer possible to extend the benefit period beyond the initial 5 years.

How long do I have to stay in Italy after starting to benefit from the regime?

You are required to stay in Italy for at least 4 fiscal years after the benefit begins.

What happens if I leave Italy before the required period?

If you leave Italy before the end of the mandatory period, you will be required to pay back all the taxes that were reduced under the regime.

My employer said that as a foreigner, I’m not eligible, and that it’s only for Italians.

That is incorrect. The Agenzia delle Entrate has officially confirmed that the tax benefit is available to foreigners as well.

I came to Italy in 2022. Does this apply to me?

Yes, but you fall under the old rules of the regime. Your 5-year benefit period would start from 2022, the year you became fiscally resident.

So the 5 years don’t start from when I start working?

Correct. The 5-year period starts from the year in which you acquire fiscal residency, not from the day you start working.