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 (Lavoro). 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 →apri nella banca dati → →Pagina ufficiale ↗

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.

Categoria	Lavoro
Investimento	—
Tasse (famiglia)	—
Reddito / anno	—
Patrimonio	—
Soggiorno min.	—
Residenza perm.	5
Cittadinanza	10
Lavoro	yes
Ammessi	non-EU/EEA nationals; quota except Blue Card/highly skilled
Imposte	Worldwide 23–43%; impatriate regime 50% exemption possible
Stato al	2026-10

Pagina ufficiale

apri nella banca dati →

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.