RESIDENCE PERMIT FOR NON-DOMICILED TAX RESIDENTS

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RESIDENCE PERMIT FOR NON-DOMICILED TAX RESIDENTS

Thanks to this program, foreign citizens will be able to acquire a residence permit in Italy if they migrate their tax residency from abroad to Italy and if they enter into a tax agreement with the Italian government through the application of a flat substitutive tax, at a fixed amount of EUR 100,000.00 for each fiscal year. This favourable tax regime is available for “newly resident” individuals in Italy, who (regardless of their nationality or domicile) have been non-tax resident in Italy for at least 9 years out of the 10 years preceding their transfer to Italy. The incentive regime may be also extended to the family members of these individuals.

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