Residency pathway · Italy

Move to Italy.
A flat tax on foreign income.
A real residence permit.

Italy taxes residents on worldwide income — but a new resident can elect a fixed €300,000-a-year substitute tax on everything earned abroad for 15 years, or 7% on foreign income as a pensioner in the south. MoveToItaly walks you through the visa categories that actually exist in the immigration statute, the official thresholds, the tax elections and the filing sequence — so you arrive with a plan, not a rumour.

Official thresholds / Vetted local lawyers / Exit Global review
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🌍 Home country🇮🇹 Italy

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Every document the authority will ask for, in order.
Example checklist3 of 4 added
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Passport + photosValidity checked against the rule
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Police clearance, apostilledFrom every country of recent residence
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Proof of funds / incomeMatched to the category threshold
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Health coverAdd it when available
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At a glance

Italy in four numbers

Figures are quoted from the official pages linked on each card. Checked 8 September 2026.

Tax system
Worldwide, with elections

Residents are taxed on worldwide income at 23–43%; new residents may opt for a fixed substitute tax on foreign income.

Official source ↗
Tax residency test
183 days

Resident if in Italy for the majority of the tax year (fractions of days count), or domiciled, or registered in the population registry.

Official source ↗
Investor Visa decision
30 days

The Investor Visa committee issues its nulla osta within 30 days; the permit that follows runs 2 years, renewable for 3.

Official source ↗
Citizenship
10 years

Naturalisation after 10 years of legal residence for non-EU nationals (4 years for EU nationals), with B1 Italian.

Official source ↗
Why people choose Italy

The honest case.
And who it isn't for.

No destination is right for everyone. These are the reasons people actually choose Italy — and the situations where we would tell you to look elsewhere.

A capped tax bill on foreign wealth

The Article 24-bis election replaces Italian income tax on all foreign-source income with a fixed €300,000 a year (€50,000 per family member) for up to 15 years, and switches off foreign-asset reporting and the IVIE/IVAFE wealth levies. For a large foreign portfolio that is a ceiling, not a rate.

Regimes for ordinary budgets too

Foreign pensioners settling in a small southern town pay a flat 7% on all foreign income for 10 years; skilled workers who move their job to Italy are taxed on only 50% of employment or professional income (40% with a minor child) for 5 years.

A Schengen base with real infrastructure

EU single market, Schengen travel, a large banking system, high-speed rail between the major cities, and a long-term residence card after 5 years that carries EU-wide rights.

Probably not the right fit if…
  • People who plan to keep most of their income Italian-source — local salaries, professional fees and rents are taxed at ordinary rates up to 43% plus surcharges, and the flat-tax election does nothing for them.
  • Anyone expecting a fast or English-language bureaucracy — appointments at the Questura and the comune take months, and the paperwork is in Italian.
  • Those who want a light-touch residency: most permits lapse after a continuous absence of more than 6 months, and the long-term card and citizenship both require a language test.
An independent preparation tool. Not a government body. Residency is granted only by the Questura (Immigration Office) and the Agenzia delle Entrate. Private beta.
01 / The routes that exist

The residency pathways

These are the categories written into the Italian immigration statute (D.Lgs. 286/1998) and applied by the consulates and Questure today. Figures are the official thresholds.

Elective Residence visa

People with substantial passive income who do not intend to work in Italy — retirees, investors, owners of businesses run from elsewhere.

  • Steady and adequate income not from employment — pensions, annuities, property or investment income, income from stable business activities; salary is disregarded
  • Official letters from banks or financial institutions plus the last 2 years of tax returns
  • A registered lease or deed for a property in Italy (a lease of at least one year)
  • The visa does not allow you to work for an Italian employer
  • No published euro minimum: each consulate assesses whether the income is 'substantial and stable' — expect to show a comfortable margin above the digital-nomad floor of roughly €25,000
Timeline / validity: Consulates may take up to 90 days; the permit is then applied for at the Questura within 8 days of arrival and renewed periodically
Official source ↗

Investor Visa (Art. 26-bis)

Investors who want a fast, rules-based route with no minimum-stay obligation for the first 5 years.

  • €2,000,000 in Italian government bonds (held at least 2 years), or €500,000 in an Italian company or venture-capital fund (held 2 years), or €250,000 in an innovative start-up, or a €1,000,000 philanthropic donation
  • Proof that the funds are available, lawfully sourced and transferable to Italy, plus a written commitment to invest within 3 months of entry
  • Additional means of support above the health-care exemption threshold
  • Nulla osta issued by the Ministry committee within 30 days; 6 months to apply for the visa; 8 days after arrival to apply for the permit
  • Exempt from the integration agreement and from continuity-of-stay rules for 5 years; long-term residence card available after 5 years if the investment is maintained
Timeline / validity: 2-year 'per investitori' permit, renewable for 3-year periods while the investment is held
Official source ↗

Digital Nomad / Remote Worker visa

Highly qualified people working remotely — self-employed (digital nomad) or employed by a company that may be outside Italy (remote worker).

  • Annual income of at least three times the minimum level for exemption from health-care cost-sharing — about €24,789 per the Ministry of Labour's integration portal (consulates apply their own rounding, e.g. €25,500 in London)
  • Health insurance covering all risks in Italy for the whole stay (the San Francisco consulate asks for cover of at least €30,000)
  • At least 6 months' prior experience in the field, evidenced by contracts, invoices or assignment letters
  • Registered lease or deed for accommodation; no convictions for immigration-related offences
  • No work authorisation (nulla osta) required; a tax code is generated with the permit
Timeline / validity: Permit issued for up to 1 year, renewable annually while the conditions persist; decree of 29 February 2024
Official source ↗

EU Blue Card (Art. 27-quater)

Highly qualified employees with an Italian job offer — the natural route for executives and specialists relocated by an employer.

  • A tertiary qualification of at least 3 years, or at least 5 years' professional experience at a comparable level, or 3 years' relevant experience in the last 7 for ICT managers and specialists
  • A paid employment contract or binding offer from an Italian employer; the employer obtains the nulla osta
  • Outside the annual quota system; holders of a Blue Card from another EU state may transfer
  • Combines well with the 50% 'impatriati' tax regime for the first 5 years
Timeline / validity: Permit tied to the contract; long-term residence after 5 years' lawful stay
Official source ↗
The $497 residency-file review

Build the file once.
Pay a lawyer to file — not to chase paper.

You gather the documents; we check the file against the current consular and Questura requirements, map your tax position under the Agenzia delle Entrate rules, and hand you to a vetted Italian immigration lawyer for filing.

$497one-time, per applicant file
Start the process →
What the $497 covers.

A category check against the current official requirements, a document-by-document review of your file, and a warm handover to a vetted local lawyer or licensed agent who files it. Their fees and government fees are separate and quoted up front.

Your information is sensitive. We treat it that way.

Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.

Your tax position once resident

Worldwide taxation by default — with three elections that change the arithmetic.

Under Article 2 of the Income Tax Code (TUIR) you are tax resident in Italy if, for the majority of the tax year — counting fractions of days — you have your civil-law residence or your domicile in Italy, or are physically present there. Domicile means the place where your personal and family relationships mainly develop, and registration in a comune's population registry for most of the year creates a rebuttable presumption of residence. Residents are taxed on worldwide income at progressive IRPEF rates; new arrivals can instead elect one of the special regimes below, each with its own conditions.

Official source ↗
  • Ordinary rates (2026): 23% up to €28,000, 33% from €28,000 to €50,000, 43% above €50,000, plus regional and municipal surcharges. Interest, dividends and most capital gains are taxed at a flat 26% substitute tax.
  • New-resident flat tax (Art. 24-bis TUIR): if you were non-resident for at least 9 of the previous 10 tax years, you may elect a fixed substitute tax on all foreign-source income of €300,000 per year, plus €50,000 for each family member, for a maximum of 15 years. The €300,000 figure applies to anyone who transfers residence from the entry into force of the 2026 Budget Law (L. 199/2025); people who moved between 10 August 2024 and the end of 2025 stay on the previous €200,000/€25,000, and earlier movers on €100,000/€25,000. Gains on qualified shareholdings sold in the first 5 years are excluded and taxed normally. Electing taxpayers are exempt from foreign-asset reporting (quadro RW) and from IVIE/IVAFE, and inheritance and gift tax touches only assets located in Italy.
  • 7% pensioner regime (Art. 24-ter TUIR): recipients of a foreign pension who were non-resident for the previous 5 tax years, arriving from a country with an administrative-cooperation agreement, and who settle in a comune of no more than 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia (or listed earthquake-hit comuni), pay a flat 7% on all foreign-source income for the year of arrival and the 9 following years.
  • Impatriati regime (D.Lgs. 209/2023, Art. 5): employment, assimilated and professional income produced in Italy is taxed on only 50% of its amount (40% if you move with, or have, a minor child) up to €600,000 a year, for the year of transfer and the 4 following years — conditions: non-resident for the previous 3 tax years (6 or 7 if you keep working for the same group), highly qualified work performed mainly in Italy, and a commitment to stay 4 years or repay the benefit.
  • Wealth and estate levies: no general wealth tax, but ordinary residents pay IVIE at 1.06% on the value of foreign real estate and IVAFE at 0.2% on foreign financial assets; inheritance and gift tax runs from 4% to 8% by relationship with allowances for close family. The Art. 24-bis election switches off IVIE/IVAFE and limits inheritance tax to Italian-situs assets.
  • Crypto and social security: gains on crypto-assets are taxable as 'other income' and the rate has been changed by successive budget laws — confirm the current figure with the Agenzia before you sell. INPS contributions attach to Italian employment and self-employment; a digital-nomad permit expressly requires compliance with Italian tax and contribution rules.

Residency here is only half the move. Your old country has to agree you left.

Find your Exit site →

Exit Global's review is an advisory opinion, not a determination by any tax authority.

02 / Step by step

From decision to residence permit

The order matters: apostilles and police certificates expire, and most authorities want everything dated within a few months of filing.

01

Choose the category and the tax election together

Elective Residence, Investor, Digital Nomad or Blue Card on the immigration side; Art. 24-bis, the 7% regime or impatriati on the tax side. The 9-of-10-years and 5-years look-back tests must be checked before you move — we flag the traps.

02

Collect, apostille and translate

Passport, police certificate, proof of income or funds and their lawful origin, marriage and birth certificates for dependants, a registered lease or deed in Italy, and health insurance. Foreign documents need an apostille and a sworn Italian translation.

03

Obtain the nulla osta (where required) and the visa

Investor Visa applicants apply online for the committee's nulla osta (30 days) and then to the consulate; Blue Card employers apply to the Sportello Unico; Elective Residence and Digital Nomad applicants go straight to the consulate, which may take up to 90–120 days.

04

Enter Italy and file the permit within 8 days

Lodge the permesso di soggiorno application (postal kit or Questura), attend fingerprinting, and collect the electronic card. Investor Visa holders must complete the investment within 3 months of entry.

05

Register with the comune and the Agenzia delle Entrate

Get your codice fiscale (tax code), register your residenza anagrafica at the comune, enrol with the SSN or arrange private cover, and open an Italian bank account. If you are electing Art. 24-bis, file the advance ruling (interpello) or exercise the option in the first tax return.

06

Close the loop at home

Ask the Agenzia delle Entrate for a certificate of tax residence once you qualify, and finish your old-country exit file — that side is handled on the Exit sites (see exitglobal.app).

03 / Living there

Living there: the practical facts

The things people ask us after the paperwork: money, health, language and a roof.

Banking

You need a codice fiscale before a bank will open an account; expect source-of-funds questions and, for the Investor Visa, a certificate of the lawful origin of the funds. IBANs are SEPA and cross-border euro transfers are routine.

Healthcare

Digital-nomad and elective-residence applicants must show private health insurance covering all risks in Italy for the length of the stay. Once resident, employees and the self-employed are enrolled in the national health service (SSN); others may register voluntarily on payment of an annual contribution, or keep private cover.

Language & daily life

Italian for every official step — Questura, comune, tax office. The long-term residence card requires an Italian language test, and naturalisation requires level B1 (Law 91/1992, Art. 9.1). English is workable in Milan, Rome and the tourist regions, less so with public offices.

Property

Foreigners can buy freehold property, subject in some cases to reciprocity (waived for Investor Visa holders). Every visa category asks for a registered lease or deed up front, so secure accommodation before the consular appointment. Purchase taxes differ sharply between a first home and a second home.

Good questions. Clear answers.

Before you
get started.

Answers reflect the official rules as checked on 8 September 2026.

Do I have to live in Italy full-time?

It depends on the permit. As a general rule a residence permit cannot be renewed after a continuous absence of more than 6 months. Investor Visa holders are expressly exempt from the continuity-of-stay rules for the first 5 years. Note that the tax elections are about tax residence, which needs a majority of the year (or domicile) in Italy — spending too little time can cost you the regime you moved for.

How is Italian tax residency triggered?

Article 2 TUIR: you are resident if for the majority of the tax year — fractions of days included — you have your civil-law residence or your domicile (the centre of your personal and family relationships) in Italy, or are physically present there. Registration in the comune's population registry for most of the year is a rebuttable presumption of residence. Italy assesses residence for the whole calendar year, with no split-year treatment except under specific tax treaties.

Can my family come?

Yes. Spouses and minor children join through family reunification and receive a family permit of the same duration, which allows work. The Art. 24-bis flat tax can be extended to family members for €50,000 each per year, provided they meet the 9-of-10-years test themselves.

Is there a path to citizenship / a second passport?

Naturalisation requires 10 years of legal residence for non-EU nationals (4 years for EU nationals) and Italian at B1 level; Italy permits dual citizenship. Before that, the EU long-term residence permit is available after 5 years of lawful residence, with an income and language test — Investor Visa holders can request it after 5 years if the investment has been maintained.

What does it cost in government fees?

Government charges are modest: the consular visa fee, the electronic permit fee plus a postal-kit charge and a revenue stamp at each issue and renewal. The Investor Visa nulla osta is applied for online. The real costs are professional fees, sworn translations and apostilles — and, for the flat-tax regimes, the substitute tax itself, paid in one instalment by the income-tax balance deadline.

Do I need a lawyer?

Not by law — you can file at the consulate and the Questura yourself. In practice an Italian immigration lawyer or commercialista pays for itself on the Investor Visa (the investment structuring and the committee file), on any Art. 24-bis election (the advance ruling) and whenever documents need sworn translation. Exit Global is independent, is not a government body, and does not grant residency — only the Questura and the consulates do that; we review your file and introduce vetted local professionals.

Can I keep working remotely for a foreign employer?

The Remote Worker permit exists precisely for that: employed by a company outside Italy, working from Italy, with the income floor of roughly €24,789 and health insurance. The Elective Residence visa, by contrast, does not allow you to work. Remember that once you are tax resident, foreign employment income is Italian-taxable at ordinary rates unless a regime applies; the Art. 24-bis flat tax covers it if the work is genuinely performed abroad, and the impatriati regime covers Italian-performed work at 50%.

What about my old country's tax residency?

Getting residency in Italy does not end tax residency where you came from — exit taxes, tie-breaker rules and certificate requests are handled on the Exit sites. See exitglobal.app.

The next chapter starts with a plan

Arrive in Italy with a file
the authority will accept.

Start my residency file — $497 →

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