Becoming a Tax Resident of Italy

Italy has long been viewed as an attractive place to live for its climate, cuisine, culture and history. Now it is possible to add taxation to that list, as the country introduces a more advantageous tax regime for foreign workers, pensioners and high-net-worth individuals.

Our lawyers across Italy help clients with becoming tax resident in Italy. Through an initial consultation, we are able to determine the best options given a client’s unique set of circumstances. This is determined by where they choose to settle, what the choose to do with their time, how they invest, and whether they bring a family with them.

Certain workers will be entitled to a reduced exposure to tax ranging from 70% to as much as 90% for those who settle in certain regions of southern Italy. Certain retirees can opt for a 7 percent annual flat tax on all overseas income with exclusions for properties outside Italy. High-net-worth individuals are also eligible for a flat-rate of €100,000 each year.

As with all tax, there is lots of nuance and so it is vital to engage with our attorneys to discuss your circumstances so they can advise of the best strategy for you.

High-Net-Worth Individuals
Income Tax
70% reduction for 5 years with potential 50% reduction for further 5 years
7% annual flat tax on overseas income
€100,000 annual flat tax with certain exclusions
Regional Benefits
Increased exemption for relocation to southern regions
Must retire to municipality in southern regions not exceeding 20,000 inhabitants
5 to 10 years
Up to 6 years
Up to 15 years
Applicant must commit to live in Italy for 2 years & conduct majority of business there
Must have foreign-sourced pension income & come from country with administrative cooperation with Italy
Must not have been tax resident in Italy for at least 9 of the previous 10 tax years
Client Reviews
Mark is one of the best things happened to me in immigration. I was very skeptical as my last attempt to obtain an L1A was a negative one through another lawyer. Mark came in and… [made] sure that the case [was refiled] successfully. Rest assured, I can vouch for his services and will recommend him highly. Indian L1 Applicant previously denied using another law firm
I have been dealing with this firm for the last several years. They got my E2 visa approved followed by my E2 visa renewal as well. They are the best immigration lawyers I have ever met….. No one can give you better service than this firm. Australian E-2 visa applicant
Several lawyers told me I would not be able to get a TN visa. Two weeks after contacting Davies & Associates I was working in New York, visa in hand. I have recommended this firm to several friends and colleagues, they do an excellent job every time." Individual Seeking 'Impossible' TN Visa
Davies & Associates provided me with truly outstanding customer service 7 days a week. Technically brilliant, Davies & Associates not only successfully obtained E-2 visa status for myself and my Indian wife but also seamlessly coordinated my entire legal team, ensuring the timely completion of my acquisition." E2 Visa Applicant and Business Owner
I was qualified as a physician in a foreign country. Being on a J-1 visa I was facing having to leave the United States and return to my home country. Davies & Associates secured one of only 30 J-1 visa waivers available in my State, allowing me to work for a US hospital and remain in the United States." Doctor Seeking J-1 Visa Waiver
My exisiting immigration lawyer, who has a global reputation in immigration law, told me that "it couldn't be done". Someone suggested I speak to Davies & Associates and they obtained the immigration benefits I wanted. I will always use this firm in the future, they are miracle workers." Small Professional Business With International Offices
I am very satisfied with the services Mark Davies has provided me. He has a very extensive knowledge in immigration laws and has a thorough approach to any case." U Visa Applicant, A Victim of Crime
There is no question that Davies & Associates is clearly the leading E-2 visa law firm in the United States." E2 Visa Applicant and Business Owner
Extremely knowledgable, available, and reliable Mark was a god-send when dealing with USCIS. He is very experienced so he knows the ins and outs of the process, can predict response times and is very available to answer questions in a timely and friendly manner. Highly recommended to anyone trying to navigate a complicated immigration process at any stage." Syrian Marriage Based Immigrant Visa Applicant with Two Year J-1 Waiver
I highly recommend Davies & Associates LLC Mark Davies is a joy to work with. His extensive knowledge, speedy response and attentive service took away all my fears of dealing with immigration and visa applications. He is very generous with his time in explaining every step along the way and I have already and will in the future recommend him to anybody who is looking for an immigration lawyer." Small Business Owner and E-2 Visa Applicant