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.
Want the full tax picture?
The inbound workers regime is only one piece: calculate income tax, contributions, other income and deductions together in the simulator.
Open the simulator →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.