Moving to Italy · Special tax regime
Moving to Italy? Keep more of your salary, tax-free
Skilled professionals who relocate to Italy are taxed on only 50% (or 40%) of their income for 5 years. Work out your real net pay and how much you save versus a standard resident — often tens of thousands of euros a year.
Enter gross salary, municipality and regime to calculate the net.
The special tax regime for people moving to Italy
If you move your tax residence to Italy to work here, the "impatriati" special tax regime lets a large share of your Italian income go untaxed. Under the rules in force since 2024 (Legislative Decree 209/2023) the exemption is 50% of your employment income — rising to 60% if you have a minor child. In practice, Italian income tax (IRPEF) is charged on only half (or 40%) of what you earn.
The benefit grows with your salary: Italy's income tax is progressive (up to 43%), so the more you earn the more a standard resident pays — while you stay on a much lower effective rate. The calculator above shows your real take-home pay under the regime and how much more you keep than a standard resident; the charts and table below show the comparison at every salary level.
How much the inbound workers regime is worth, in three charts
A comparison of net annual salary between the ordinary regime and the inbound workers regime (50% exemption, or 60% with a minor child), for every gross level from €40,000 to €250,000 (2026, Rome). The higher the income, the bigger the advantage.
1. Net salary: ordinary vs inbound worker
The gap between the lines is the advantage of the regime. At €100,000 gross the ordinary regime takes home €55,960, the inbound worker at 50% €77,345, at 60% €81,973.
2. How much you keep (in %)
The ordinary regime declines with IRPEF progressivity; the inbound worker stays much higher because most of the income is exempt. At €250,000 the ordinary regime keeps 53.6%, the inbound worker at 50% 76.2%.
3. How much more you earn each year
The net difference between the inbound worker and the ordinary regime: it is how much more relocating puts in your pocket each year, and it grows with income. At 50%: about €21,384 more at €100,000, up to €56,383 at €250,000.
The table: net and savings compared
Annual and monthly net (over 13 monthly payments) and how much more you keep versus the ordinary regime, for the two inbound workers exemptions.
| Gross | Ordinary net/year | Inbound 50% | Inbound 60% (with child) | ||||
|---|---|---|---|---|---|---|---|
| net/year | net/month | extra/year | net/year | net/month | extra/year | ||
| €40,000 | €27,487 | €34,429 | €2,648 | +€6,942 | €34,555 | €2,658 | +€7,068 |
| €60,000 | €36,792 | €50,352 | €3,873 | +€13,560 | €52,269 | €4,021 | +€15,477 |
| €100,000 | €55,960 | €77,345 | €5,950 | +€21,384 | €81,973 | €6,306 | +€26,013 |
| €150,000 | €81,264 | €114,033 | €8,772 | +€32,768 | €120,586 | €9,276 | +€39,322 |
| €200,000 | €107,649 | €152,225 | €11,710 | +€44,576 | €161,140 | €12,395 | +€53,491 |
| €250,000 | €134,034 | €190,418 | €14,648 | +€56,383 | €201,694 | €15,515 | +€67,660 |
Estimates for an employee, municipality of Rome, year 2026. The actual net varies by municipality (surtaxes).
50% or 60% exemption: how much stays tax-free
Under the regime that applies from 2024, the share of your employment income that is not taxed is:
- 50% for most people relocating to Italy;
- 60% if you have at least one minor child (or a child born/adopted while you benefit from the regime).
The relief applies up to an eligible-income cap of €600,000 per year; anything above that is taxed under the standard rules.
Do you qualify? The main requirements
In short, to qualify you must: not have been an Italian tax resident in the years required before your move, commit to living in Italy for a minimum period, and carry out your work mainly on Italian soil. You also generally need a university degree or a high qualification/specialisation, and there are specific conditions if you keep working for a foreign employer that is part of the same group. Citizenship doesn't matter — what counts is that you're becoming a new Italian tax resident. Always confirm your exact eligibility with a tax professional.
How long it lasts and what it covers
The relief lasts 5 years — the year you move and the following four — with possible extensions if you have minor children or buy a home in Italy, depending on the applicable regime. It covers employment and equivalent income and self-employment income earned in Italy; other income (property, investments, etc.) is taxed under the standard rules.