Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for qualifying inbound workers, for a fixed five-year period.
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 five tax years. The regime was rewritten recently and the duration is now fixed rather than extendable, so check the version that applies to your arrival year. Eligibility requires no Italian residence during a look-back period and a commitment to remain Italian tax resident afterwards, with clawback if you leave early.
Related terms
Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023. On top of the 5% base rate.
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
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