Italy Impatriati Tax Calculator

The old regime (art. 16 D.Lgs. 147/2015) applies to anyone who transferred tax residence to Italy by 31 December 2023: it keeps 30% of employment income taxable in years 1-5, no income cap, and covers self-employment income too. Residents of eight southern regions keep only 10% taxable instead. The new regime (art. 5 D.Lgs. 209/2023) applies to transfers from 2024 onward: 50% of income stays taxable (40% with a minor child), capped at 600,000 EUR of eligible income a year, and covers employment and professional self-employment income, not business income. The new regime also sets stricter requirements: high qualification or specialization, a longer period of prior non-residence, and a four-year commitment to stay, with a clawback plus interest if you leave early.

Under the old regime, years 6-10 are available if you have at least one minor or dependent child, or you bought a residential property in Italy (12 months before the move or within the first five tax periods); either condition drops the taxable share to 50%, or to 10% with three or more minor children. The southern 90% exemption does not carry into this extension. Under the new regime, a narrower transitional extension runs years 6-8 at a flat 50%, only for people who moved residence in 2024 and bought a home in Italy by 31 December 2023, used as their main residence. This calculator models that extension at 50% even for someone on the 40% minor-child rate during the base years, since no primary source yet settles whether the child rate carries over.

Under the old regime, residents of Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardinia, and Sicily keep only 10% of income taxable in years 1-5, instead of the standard 30%. What matters is habitual residence (dimora abituale), not where you work. The 90% exemption applies only to those base years: it does not extend into the years 6-10 proroga, which pays out at 50% or 10% regardless of region. It is also lost retroactively if you move your residence out of one of the eight regions during the regime, falling back to 70% taxable from year 1 onward, with no way to recover it by moving back, per Agenzia delle Entrate risposta n. 76 of 11 March 2026.

The new regime's 50% (or 40%) exemption applies only to the first 600,000 EUR of eligible income in a year, measured on the pre-exemption base (gross minus INPS). Any amount above that threshold is fully taxable, but the regime itself is not lost: you still get the reduced rate on the first 600,000 EUR and pay ordinary IRPEF on the excess. This only affects very high earners; most impatriati salaries sit well under the cap and see the full exemption on their entire income.

It models employees only: self-employed impatriati contribute INPS on the reduced base rather than the full gross, a different calculation not covered here. It does not apply family detrazioni, oneri deducibili, or the art. 16-ter cap on detrazioni above certain income thresholds. Addizionali are averaged to one national rate rather than your actual region and comune. It does not check whether you actually qualify for the regime, or for an extension: eligibility rules (prior non-residence, qualification level, the four-year commitment, and the extension conditions) are yours to verify.

No. This calculator gives you a fast, current-year estimate of the regime's arithmetic so you can compare scenarios and plan around them, but it is not tax advice and does not replace professional filing. Eligibility conditions, regional and municipal surtaxes, family circumstances, and recent case-by-case rulings from the Agenzia delle Entrate can all change your actual result. Verify your own eligibility and figures with a commercialista before relying on this for a real decision.