Enjoy the Italian flat-tax

Pay a fixed €300k flat-tax each year, regardless of how much income you have worldwide

Italy offers a special flat-tax regime for individuals transferring their tax residence to the country. With the approval of the 2026 Budget Law, the annual flat-tax has been increased to €300k for new applicants.

The flat-tax regime is available to to anybody who is willing to move their tax residence to Italy, under the condition that he or she has not been resident in the country for at least 9 out of the last 10 years.

Once granted, the regime is valid for 15 years and the taxpayer can opt out at any time. The status automatically lapses in the event of failure to pay the annual lump sum, partly or in full.

The flat-tax applicable to qualifying family members has also been increased to €50k per person from January 1, 2026.

There are no nationality restrictions, and the regime is available to both EU and non-EU citizens.

Tax Benefits

Individuals applying the flat tax regime benefit from significant simplifications with respect to foreign assets.

In particular:

• foreign assets are exempt from Italian wealth taxes
• foreign assets are not subject to Italian reporting obligations
• income generated abroad is not subject to ordinary progressive taxation

Inheritance and gift tax implications

During the application of the regime, foreign assets transferred by way of gift or inheritance are not subject to Italian inheritance or gift tax. Italian inheritance and gift tax remains applicable only to Italian-situated assets.

In short

• €300k  flat-tax per year;
• Visa-free travel to Europe’s Schengen Area;
• Access to medical care and education facilities;
• Citizenship may be available after 10 years of residence (under special conditions).

Who Can Qualify

To qualify for residence status in Italy, applicants can choose to invest in either of the following two program options:

• Elective Residence Visa
  The Elective Residence Visa (Residenza Elettiva) is a 1-year Italian Visa that allows you to enter Italy for a long-term visit.
  It can be renewed for 2 years and you can continue to renew it for two years. It applies to foreigners who intend to relocate to Italy by financially supporting themselves autonomously. It means: without working. The Elective Residence Visa applicant must demonstrate a minimum of 32,000€/year of passive income. Commons examples of passive income are dividends, pensions, royalties, rents, stable incomes from a long-term investment, etc.
  This is the best option for relocating to Italy if you have a solid and stable passive income. Denials are not rare because of this requirement. Indeed, when applying for an Elective Residence Visa it’s essential not only to avoid self-applications but to be assisted by qualified relocation professionals with strong credentials and experience. Italian Consulates apply strict interpretations and evaluations on each requirement.
• Investor Visa for Italy
  The Investor Visa is an entry visa for individuals who intend to make an investment or donation in Italy. It allows the investors/donors to acquire residency in Italy by opting into one of the following categories:
  • A minimum of EUR 2 million in Italian government bonds;
  • A minimum of EUR 500.000 in Italian corporate bonds or shares (reduced to EUR 250.000 if investing in innovative start-ups);
  • A minimum of EUR 1 million in projects of public interest in Italy, such as culture, education, ecology, immigration management, research and development, arts, and heritage.

If you want to understand how you can benefit from one of those Programs, you can write us for your qualified advice in individual cases.

How to transfer your residence to Italy

REFRAMED can help you transfer your residence to Italy.
We take care about all the paperwork required for residence, real estate research (renting/buying a house) and every little detail involved in a relocation alone or with the family.

We provide tax and legal advisory for our clients before, during and after relocation and assistance in several areas:

• Italian Citizenship Law;
• Immigration Law;
• Corporate Law;
• Family Law;
• Criminal Law.

We can also provide many other services, including but not limited to:

• Police Clearance Certificate/Pending Proceedings Certificate;
• Apostilles;
• Birth and Marriage certificates;
• Transcription of acts of birth and marriages from Italian municipalities;
• Etc.

Write us for your qualified advice in individual cases.