Premium Tax Solution
Fixed annual charge for global income
Strategic Residency Choice
Align lifestyle with tax certainty
Italy’s Flat Tax Regime offers a simplified and predictable tax framework for high-net-worth individuals relocating to Italy. With a fixed annual tax on foreign income, the regime provides clarity, flexibility, and long-term planning opportunities. Recent reforms have elevated Italy’s position as a premium European destination for tax-efficient residency, making it ideal for those seeking stability and strategic mobility.
Benefits
Fixed annual lump sum
The Italian Flat Tax Regime eliminates the complexity of worldwide taxation by replacing it with a single, predictable annual charge on foreign income. This approach allows individuals to plan their financial affairs with confidence, knowing that their tax liability will remain stable regardless of fluctuations in global income streams. For HNWIs managing diversified portfolios and multiple jurisdictions, this certainty is invaluable, reducing administrative burdens and enabling strategic wealth preservation.
Up to fifteen years
One of the most compelling features of the regime is its longevity. Eligible individuals can benefit from this simplified tax structure for up to fifteen years, providing continuity for succession planning and intergenerational wealth strategies. This extended timeframe ensures that families and family offices can align their tax planning with long-term lifestyle objectives, without the risk of abrupt policy changes or unexpected fiscal exposure.
Add qualifying dependants
The regime is designed with family considerations in mind, allowing qualifying dependants to be included at a reduced annual charge. This feature makes it particularly attractive for family offices and multi-generational households seeking a unified approach to tax residency. By consolidating tax obligations under one framework, families can achieve both financial efficiency and peace of mind, knowing that their collective interests are safeguarded under Italian law.
Italian culture and mobility
Beyond its fiscal benefits, the regime offers access to Italy’s unparalleled lifestyle. From world-class cuisine and cultural heritage to strategic Schengen mobility, relocating under this regime provides more than tax efficiency—it delivers a holistic living experience. For globally mobile individuals, Italy combines the charm of Mediterranean living with practical advantages such as EU residency rights and proximity to major European financial hubs.
Unlock the benefits of the Italy flat tax regime with expert guidance.
Who is this for
Italy Flat Tax Regime is designed for individuals who are planning to become Italian tax residents and want to assess, access, and manage the benefits of the Italy flat tax regime in a clear and compliant way. It is aimed at those with international income and assets who are seeking tax certainty, strategic planning, and expert support throughout the relocation process.
This solution is ideal for:
- High-net-worth individuals with significant foreign-source income
- Entrepreneurs and business owners relocating to Italy or managing cross-border structures
- Executives, investors, and internationally mobile professionals
- Retirees and private individuals seeking a predictable Italian tax outcome
- Families planning a long-term move to Italy and looking for coordinated tax guidance under the Italy flat tax regime
Why this country
Why Italy
Italy offers a unique combination of lifestyle, strategic location, and tax efficiency, making it an attractive destination for internationally mobile individuals. With world-class culture, climate, healthcare, and education, Italy appeals to those seeking a high quality of life without compromising on global connectivity. From a tax perspective, the Italy flat tax regime provides a clear and predictable framework for managing foreign-source income, allowing eligible individuals to relocate with confidence and long-term planning in mind. This product is designed to help you navigate both the practical and tax considerations of moving to Italy, ensuring the benefits of the Italy flat tax regime are fully aligned with your personal and financial objectives.
Key Contacts
Dr. Jean-Philippe Chetcuti
Magdalena Velkovska
Nertila Aliko
Katarzyna Liszka
Secure your Italian tax advantage today
Requirements
Legal Basis of Italy’s Flat Tax
The regime is firmly grounded in Italian tax legislation and operates under strict eligibility conditions. Applicants must demonstrate non-residency in Italy for nine of the previous ten years and commit to establishing tax residency under Italian law. Compliance involves securing an advance ruling from the Italian tax authorities, which confirms the scope and applicability of the regime. This legal foundation ensures transparency, predictability, and alignment with international tax treaties, making the regime a robust choice for sophisticated tax planning.
Who Qualifies for Italy Flat Tax
To qualify, individuals must have been non-resident in Italy for at least nine of the previous ten years and intend to establish genuine ties to the country. Evidence of residency, lifestyle integration, and adherence to statutory requirements is essential. The process demands careful coordination with legal and tax advisors to ensure compliance and avoid unintended exposure to worldwide taxation.
Annual Lump Sum
From 1 January 2026, the annual lump sum tax for new residents will increase to €300,000, with an additional €50,000 per qualifying family member. This adjustment reflects Italy’s strategic shift towards premium positioning within the European tax residency landscape. While existing participants remain grandfathered under previous rates, new entrants must plan for this higher threshold, which underscores the importance of early engagement and structured advisory support
Advance Ruling Process
A critical step in accessing the regime is obtaining an advance ruling from the Italian tax authorities. This process involves detailed documentation and legal submissions to confirm eligibility and scope of benefits. By securing this ruling, applicants gain certainty and protection against future disputes, ensuring that their tax position remains defensible and compliant throughout the fifteen-year term.
Process/Timeline
Assess eligibility and objectives
Our advisory team conducts a comprehensive review of your personal and financial circumstances, lifestyle goals, and tax exposure. This initial assessment ensures that the Italian Flat Tax Regime aligns with your broader objectives and identifies any potential risks or alternative strategies.
Secure advance approval
We prepare and submit all required documentation to the Italian tax authorities, facilitating the advance ruling process. This step is crucial for establishing legal certainty and confirming the scope of benefits under the regime.
Maintain legal certainty
Our support does not end with relocation. We provide continuous advisory services to monitor compliance, optimise your tax position, and adapt to any legislative changes that may impact your residency status.
FAQs
[question]What is the Italy flat tax regime and how does it work for new Italian tax residents?[/question]
[answer]The Italy flat tax regime allows eligible new Italian tax residents to pay a fixed annual tax of €100,000 on most foreign-source income, regardless of amount. This product helps assess eligibility, structure income correctly, and manage ongoing compliance with the regime.[/answer]
[question]Who is eligible to apply for the Italy flat tax regime?[/question]
[answer]Individuals who have not been Italian tax residents for at least nine of the previous ten years may qualify for the Italy flat tax regime. This product supports eligibility analysis, documentation preparation, and interaction with the Italian tax authorities.[/answer]
[question]What types of income are covered under the Italy flat tax regime?[/question]
[answer]The Italy flat tax regime generally applies to foreign-source income such as dividends, interest, capital gains, and overseas business income. This product helps identify included and excluded income and ensures correct reporting in line with Italian tax rules.[/answer]
[question]How long can an individual benefit from the Italy flat tax regime?[/question]
[answer]The Italy flat tax regime can be applied for up to 15 years, provided eligibility conditions continue to be met. This product supports long-term planning, annual compliance, and strategic reviews throughout the duration of the regime.[/answer]
[question]How does this product help with applying for and managing the Italy flat tax regime?[/question]
[answer]This product provides end-to-end support, including eligibility assessment, application strategy, income structuring, and ongoing compliance. It is designed to give clients certainty, clarity, and expert guidance when entering and maintaining the Italy flat tax regime.[/answer]
Related Solutions
Permanent Residence
The right to live and work in Malta for life
European Visa Free Access
Visa-Free travel for 90 in 180 days in the Schengen Area
Tax Efficiency
Pay tax only on remitted income
Global Flexibility
Ideal for international earners
Flexible Residency Options
EU and non-EU pathways
Family Inclusion
Spouse and children eligible
