The Impatriati tax relief is a tax incentive designed to attract professionals and workers back to Italy. It significantly reduces the taxable portion of income for eligible individuals.
Who can apply:
-Workers who move their tax residence to Italy.
-Professionals (self-employed) who are not registered with the Chamber of Commerce as entrepreneurs.
-Employees and certain categories of self-employed individuals who meet the legal requirements.
Key conditions:
-You must transfer your tax residence to Italy and plan to stay for at least 4 years.
-You must not have been a tax resident in Italy during the previous 2 years.
-The relief applies only to professional activities and employment income (not business income under company registration).
Compatibility:
The Impatriati regime can be combined with the Simplified regime, but it is not compatible with the Flat-rate (Forfettario) regime.