New Residents' Flat Tax Regime (Art. 24-bis TUIR) (Regime dei neo-residenti (flat tax))
Changes or availability under review — Raised from €200k to €300k (+€50k per relative) for those moving from 1 Jan 2026 (Budget Law 199/2025)
New Residents' Flat Tax Regime (Art. 24-bis TUIR)是義大利的一種居留途徑（特殊稅務身份）。 Tax regime, not a permit: €300,000/yr substitute tax on all foreign income (+€50,000 per family member) for up to 15 yrs; ruling optional; Italian-source income taxed normally. Pair with free movement or investor/elective visa.
新居民特殊稅制 →要求一覽
配偶和子女通常可一並申請。
持有人如何納稅
€300k/yr lump sum on foreign income; no IVAFE/IVIE, no gift/inheritance tax on foreign assets
後續步驟
請查閱官方頁面了解現行規則和費用，在互動地圖上將此途徑與其他項目比較，並在申請前諮詢持牌移民律師或授權代理人。
| 類別 | 特殊稅務身份 |
|---|---|
| 投資 | — |
| 費用（家庭） | — |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | — |
| 入籍 | — |
| 工作 | yes |
| 申請資格 | anyone not Italian tax-resident 9 of last 10 yrs (needs a separate residence title) |
| 稅收 | €300k/yr lump sum on foreign income; no IVAFE/IVIE, no gift/inheritance tax on foreign assets |
| 截至 | 2026-10 |
僅為一般資訊——不構成稅務、法律、移民、投資或財務建議，也不構成客戶關係。資料已簡化，僅供參考，可能已過時。行動前請務必向相關國家的官方機構及持牌專業人士核實。合作夥伴鏈接（如有）均有標注，我們可能因此獲得佣金。