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%. |
| Податкове резидентство | через 183 днів — Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July |
| Типовий шлях до посвідки | 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) |
| Паспорт | без візи або після прибуття до 165 країн |
| Economic growth | +0.5% (2025), forecast 0.8% (2026) |
| Тип клімату | humid subtropical · 7° / 30° (Milan) |
| Війна і конфлікти | none — No conflict exposure; hosts US bases |
| Усі природні небезпеки | 6.5/10 |
| Надёжность банков | 7/10 · BBB+ |
| Защита собственности | 7/10 |
| Тепло в домах зимой | 6/10 |
Residence programmes in Italy
- Investor Visa for Italy — Інвестиція CHF 235'000 · open · 2026-10
- Elective Residence Visa — Дохід / рік CHF 29'290 · open · 2026-10
- Digital Nomad and Remote Worker Visa — Дохід / рік CHF 26'320 · open · 2026-10
- Self-Employment Visa (Decreto Flussi quota) — Дохід / рік CHF 7'990 · open · 2026-10
- Italia Startup Visa — Інвестиція 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 — Дохід / рік 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?
через 183 днів. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.