New Residents' Flat Tax Regime (Art. 24-bis TUIR) (Regime dei neo-residenti (flat tax))
Changes or availability under review — Raised from €200k to €300k (+€50k per relative) for those moving from 1 Jan 2026 (Budget Law 199/2025)
New Residents' Flat Tax Regime (Art. 24-bis TUIR) is a residence route in Italy (Zvláštní daňový status). Tax regime, not a permit: €300,000/yr substitute tax on all foreign income (+€50,000 per family member) for up to 15 yrs; ruling optional; Italian-source income taxed normally. Pair with free movement or investor/elective visa.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
€300k/yr lump sum on foreign income; no IVAFE/IVIE, no gift/inheritance tax on foreign assets
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Zvláštní daňový status |
|---|---|
| Investice | — |
| Poplatky (rodina) | — |
| Příjem / rok | — |
| Majetek | — |
| Min. pobyt | — |
| TP | — |
| Občanství | — |
| Práce | yes |
| Způsobilost | anyone not Italian tax-resident 9 of last 10 yrs (needs a separate residence title) |
| Daň | €300k/yr lump sum on foreign income; no IVAFE/IVIE, no gift/inheritance tax on foreign assets |
| Stav k | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.