Moving to Italy: taxes, residence and life
How to become tax resident in Italy: personal, dividend and corporate tax, 11 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax. Newcomers may use a special regime (5%): New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%.
How to move and become tax resident
To become tax resident in Italy you need at least 183 days a year (Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member) There are 11 open residence programmes in Italy — see the list below.
Living there
Milan has a humid subtropical climate with winter highs around 7 °C and summer highs around 30 °C. The economy grew +0.5% in 2025; the IMF forecasts 0.8% for 2026. Its passport opens about 165 countries without a visa in advance. Security: No conflict exposure; hosts US bases.
Key facts
| Top income tax | 47% |
|---|---|
| Dividend tax | 26% |
| Corporate tax | 27.9% |
| Special regime for newcomers | 5% — New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%. |
| Résidence fiscale | après 183 jours — Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July |
| Voie de résidence typique | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member) |
| Passeport | sans visa ou visa à l'arrivée dans 165 pays |
| Economic growth | +0.5% (2025), forecast 0.8% (2026) |
| Type de climat | humid subtropical · 7° / 30° (Milan) |
| Guerre & conflits | none — No conflict exposure; hosts US bases |
| Tous les risques naturels | 6.5/10 |
| Solidité bancaire | 7/10 · BBB+ |
| Protection de la propriété | 7/10 |
| Logements chauds en hiver | 6/10 |
Residence programmes in Italy
- Investor Visa for Italy — Investissement CHF 235'000 · open · 2026-10
- Elective Residence Visa — Revenu / an CHF 29'290 · open · 2026-10
- Digital Nomad and Remote Worker Visa — Revenu / an CHF 26'320 · open · 2026-10
- Self-Employment Visa (Decreto Flussi quota) — Revenu / an CHF 7'990 · open · 2026-10
- Italia Startup Visa — Investissement CHF 47'000 · open · 2026-10
- Work permit (salaried employment / EU Blue Card) — employment · open · 2026-10
- EU/EEA/Swiss free movement (registration with the anagrafe) — freeMovement · open · 2026-10
- New Residents' Flat Tax Regime (Art. 24-bis TUIR) — specialTax · changing · 2026-10
- 7% Flat Tax for Foreign Pensioners in Southern Towns (Art. 24-ter TUIR) — specialTax · open · 2026-10
- Family Reunification — Revenu / an CHF 6'580 · open · 2026-10
- Citizenship by descent (iure sanguinis) — ancestry · changing · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Italy to become tax resident?
après 183 jours. Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis
How much tax will I pay in Italy?
In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax.
Which residence programmes does Italy offer?
Investor Visa for Italy (CHF 235'000); Elective Residence Visa; Digital Nomad and Remote Worker Visa; Self-Employment Visa (Decreto Flussi quota); Italia Startup Visa (CHF 47'000)
What is the usual way to move to Italy?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member)
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.