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.
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%. |
| 세법상 거주지 | 183일 후 — Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July |
| 귀하의 경로 | 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) |
| 기후 유형 | humid subtropical · 7° / 30° (Milan) |
Residence programmes in Italy
Active programmes
- Investor Visa for Italy — 투자 CHF 235'000 · 2026-10
- Elective Residence Visa — 소득 / 년 CHF 29'290 · 2026-10
- Digital Nomad and Remote Worker Visa — 소득 / 년 CHF 26'320 · 2026-10
- Self-Employment Visa (Decreto Flussi quota) — 소득 / 년 CHF 7'990 · 2026-10
- Italia Startup Visa — 투자 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 — 소득 / 년 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
Frequently asked questions
How many days do I need to spend in Italy to become tax resident?
183일 후. 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
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.