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.
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