{"id":1782,"date":"2026-04-28T15:04:14","date_gmt":"2026-04-28T13:04:14","guid":{"rendered":"https:\/\/www.osservatorio-labour.it\/en\/?p=1782"},"modified":"2026-04-28T15:04:15","modified_gmt":"2026-04-28T13:04:15","slug":"tax-regime-for-impatriate-workers-terms-and-conditions-of-the-italian-regulation","status":"publish","type":"post","link":"https:\/\/www.osservatorio-labour.it\/en\/2026\/04\/28\/tax-regime-for-impatriate-workers-terms-and-conditions-of-the-italian-regulation\/","title":{"rendered":"Tax regime for \u201cimpatriate\u201d workers: terms and conditions of the Italian regulation\u00a0"},"content":{"rendered":"\n

The tax benefits granted to \u201cimpatriate\u201d workers represent a particularly significant incentive used by a large number of workers who choose to relocate to Italy. This article intends to analyse the national regulations, focusing on the main aspects of their application and the eligibility requirements set forth in the relevant legislation.<\/em><\/p>\n\n\n\n

Section 5 of Legislative Decree no. 209\/2023 is entitled \u201cNew incentive regime for impatriate workers\u201d, referring to workers who have formally and fiscally moved to Italy from abroad.<\/p>\n\n\n\n

The mentioned regulation states that all income deriving from working activity (whether subordinate or self-employed, as long as it is executed in Italy) is only considered for tax purposes for half of its entire amount, which cannot exceed EUR 600,000 per year. In case the involved worker moves together with his\/her underage children \u2013 who shall be fiscally dependant on the latter \u2013 the percentage of income taken into account for tax purposes is further reduced to 40%.<\/p>\n\n\n\n

In order to be eligible for this beneficial regime, workers shall comply with the following four conditions:<\/p>\n\n\n\n

    \n
  1. The worker shall remain fiscally resident in Italy for at least four (4) years after moving. Conversely, the latter would not only miss all benefits but shall also return all the amounts he\/she had been receiving and pay the relevant interests.<\/li>\n\n\n\n
  2. Before moving, the worker must have been fiscally resident abroad for at least three tax periods (more specific conditions apply in case the worker remains staffed by the same employer or tied to the same company group in Italy as he\/she was working for abroad).<\/li>\n\n\n\n
  3. The working activity shall be executed within the Italian territory for the majority of the reference tax period.<\/li>\n\n\n\n
  4. The worker must be capable of executing highly skilled or specialized working activities or he\/she must have carried out research activity (even applied to the technology or AI field).<\/li>\n<\/ol>\n\n\n\n

    Over the years, the Italian Revenue Agency has addressed some interpretations of certain aspects of the regulation at issue, thus clarifying its scope.<\/p>\n\n\n\n

    For instance, the Agency stated that the reference to the period \u201cbefore\u201d moving to Italy \u2013 which is actually not particularly specific \u2013 must not be interpreted in a narrow sense (as in the past this requirement was considered met when workers were fiscally resident during the year before the moving), but rather taking into account the broader timeframe between the beginning of the actual year of moving and the formal transfer of fiscal residence to Italy.<\/p>\n\n\n\n

    Furthermore, the Italian Revenue Agency clarified that the benefits for impatriate workers is also applicable whenever the latter relocate and transfer their fiscal residence to Italy even though they keep working for the same employer they had abroad, but entirely under remote regime, provided the compliance with all other requirements is kept.  <\/p>\n\n\n\n

    In conclusion, the ratio of the regime at issue is certainly clear: encouraging qualified workers to come back or relocate to Italy, thus promoting a reverse of the brain-drain trend, in favour of professional who keep leaving Italy for other work opportunities abroad.  <\/p>\n","protected":false},"excerpt":{"rendered":"

    The tax benefits granted to \u201cimpatriate\u201d workers represent a particularly significant incentive used by a large number of workers who choose to relocate to Italy. This article intends to analyse the national regulations, focusing on the main aspects of their application and the eligibility requirements set forth in the relevant legislation. Section 5 of Legislative […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[105,106,108],"tags":[169],"class_list":["post-1782","post","type-post","status-publish","format-standard","hentry","category-employment-relationship","category-self-employment-relationship","category-transnational-employment-relationships","tag-employment-relationship"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/posts\/1782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/comments?post=1782"}],"version-history":[{"count":1,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/posts\/1782\/revisions"}],"predecessor-version":[{"id":1783,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/posts\/1782\/revisions\/1783"}],"wp:attachment":[{"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/media?parent=1782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/categories?post=1782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.osservatorio-labour.it\/en\/wp-json\/wp\/v2\/tags?post=1782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}