Moving to Italy: taxes, residence and life

How to become tax resident in Italy: personal, dividend and corporate tax, 11 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Open Italy on the interactive map →Programy pobytu ↓

Planning reference · Data snapshot 2026-10-05

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Italy

Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July

All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis

Residence certificate: Agenzia Entrate certificate of residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Taxes

In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax. Newcomers may use a special regime (5%): New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%.

How to move and become tax resident

To become tax resident in Italy you need at least 183 days a year (Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member) There are 9 open residence programmes in Italy — see the list below.

Living there

Milan has a humid subtropical climate with winter highs around 7 °C and summer highs around 30 °C.

Key facts

Top income tax	47%
Dividend tax	26%
Corporate tax	27.9%
Special regime for newcomers	5% — New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%.
Daňová rezidence	po 183 dnech — Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July
Vaše cesta	EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member)
Typ klimatu	humid subtropical · 7° / 30° (Milan)

Residence programmes in Italy

Active programmes

Investor Visa for Italy — Investice CHF 235'000 · 2026-10
Elective Residence Visa — Příjem / rok CHF 29'290 · 2026-10
Digital Nomad and Remote Worker Visa — Příjem / rok CHF 26'320 · 2026-10
Self-Employment Visa (Decreto Flussi quota) — Příjem / rok CHF 7'990 · 2026-10
Italia Startup Visa — Investice CHF 47'000 · 2026-10
Work permit (salaried employment / EU Blue Card) — employment · 2026-10
EU/EEA/Swiss free movement (registration with the anagrafe) — freeMovement · 2026-10
7% Flat Tax for Foreign Pensioners in Southern Towns (Art. 24-ter TUIR) — specialTax · 2026-10
Family Reunification — Příjem / rok CHF 6'580 · 2026-10

Changes or availability under review

New Residents' Flat Tax Regime (Art. 24-bis TUIR) — specialTax · 2026-10
Raised from €200k to €300k (+€50k per relative) for those moving from 1 Jan 2026 (Budget Law 199/2025)
Citizenship by descent (iure sanguinis) — ancestry · 2026-10
Restricted by Decree-Law 36/2025 (Law 74/2025); CJEU case C-816/26 pending

Plan your residence route

Residence by investment: compare routes and obligations →Passive-income and financially independent residence →Digital nomad visas and tax residency →Entrepreneur and startup residence routes →EU residence rights and relocation planning →Special tax regimes for new residents →

Frequently asked questions

How many days do I need to spend in Italy to become tax resident?

po 183 dnech. Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis

How much tax will I pay in Italy?

In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax.

Which residence programmes does Italy offer?

Investor Visa for Italy (CHF 235'000); Elective Residence Visa; Digital Nomad and Remote Worker Visa; Self-Employment Visa (Decreto Flussi quota); Italia Startup Visa (CHF 47'000)

What is the usual way to move to Italy?

EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member)

Compare with nearby countries

Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia

Open Italy on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.