Work permit (salaried employment / EU Blue Card) (Permesso per lavoro subordinato / Carta Blu UE)

Work permit (salaried employment / EU Blue Card) is a residence route in Italy (Emploi). Employer obtains nulla osta (Decreto Flussi quota ~165k/yr 2026, or out-of-quota EU Blue Card for graduates at threshold salary); permit tied to job.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Italy

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

Residence certificate: Agenzia Entrate certificate of residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Italy on the interactive map →ouvrir dans la base → →Page officielle ↗

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 10 years.

How holders are taxed

Worldwide 23–43%; impatriate regime 50% exemption possible

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.

Catégorie	Emploi
Investissement	—
Frais (famille)	—
Revenu / an	—
Avoirs	—
Séjour min.	—
Résidence perm.	5
Citoyenneté	10
Travail	yes
Éligibles	non-EU/EEA nationals; quota except Blue Card/highly skilled
Impôts	Worldwide 23–43%; impatriate regime 50% exemption possible
État au	2026-10

Page officielle

ouvrir dans la base →

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.