Definition
Impatriate regime (Italy)
Italian tax break: 50–60% reduction in taxable employment income for qualifying inbound workers, for 5 years (extendable to 10).
The regime impatriati is an Italian tax incentive for workers who become Italian tax residents. Recent reforms reduced the benefit but it still meaningfully cuts tax: a 50% reduction in taxable Italian-source employment income (60% for southern regions), capped at €600,000 of income, for 5 years (extendable to 10 with conditions). Eligibility requires no Italian residence in the prior 3 years and a long-term commitment to Italy.
See also:Italy 183-day rule
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