Italy's impatriati regime: what it is worth

How the regime works

• Only 50% of your employment income after INPS is taxed, 40% if you move with a child under 18 or have one during the regime.
• The exemption covers income up to €600,000 a year and lasts 5 tax years: the year you move and the four after it.
• INPS is still paid on the whole salary. The regional and municipal surcharges are charged on the reduced income.
• For the tax-wedge measures, the exempt part counts towards your total income, so they fade out as they would without the regime.

Conditions

• Not tax resident in Italy in the three previous tax years (six if you keep working for the same employer or group, seven if you previously worked for it in Italy).
• Highly qualified or specialised: for example a degree of at least three years, a regulated profession, or five years of relevant experience.
• Work mainly in Italy during the year, and stay resident for at least four years, or the benefit is repaid with interest.

Frequently asked questions

How much does the impatriati regime save in 2026?

On €80,000 in Milan it raises take-home pay from €47,339 to €63,639 a year, €16,301 more, or €19,566 more with a minor child. Over the five years of the regime that adds up quickly.

Who qualifies for the impatriati regime?

People who move their tax residence to Italy after not being resident there for the previous three tax years (six or seven if they work for the same employer or group as before), who are highly qualified or specialised, work in Italy for most of the year and stay resident for at least four years.

Is INPS also reduced?

No. Social security contributions are charged on the full salary; the regime only reduces the income that IRPEF and the regional and municipal surcharges are charged on.

What about people who moved before 2024?

They stay under the old regime from 2019, which exempted 70% of income (90% in the South) and could be extended. This calculator uses the new regime that applies to people who moved from 2024.