Reformed impatriates regime applies from 2024
In force
Taxation
In force 1 Jan 2024
· announced 27 Dec 2023
Legislative Decree 209/2023 replaced the more generous pre-2024 inbound-worker rules for new arrivals. Subject to the statutory residence, qualification and work-location conditions, 50% of qualifying Italian employment or professional income is generally taxable, up to the annual income limit, for the ordinary five-year period; a 40% taxable share applies in specified cases involving a minor child. Transitional rules matter.
Who it affects
Qualifying workers and professionals transferring tax residence to Italy.
Related changes in Italy
More recent updates
In force 1 Jan 2026
In force
Taxation
For qualifying people who transferred residence after 11 August 2024, the substitute tax under Article 24-bis is €300,000 for each tax year of the option. Extending the regime to a qualifying family member costs €50,000 per person. Earlier cohorts can remain on their applicable amount. This is a tax election, not an immigration route.
Who it affects: High-net-worth new residents considering the Article 24-bis election.
Agenzia delle Entrate ↗
· verified 2026-08-02
In force 1 Jan 2026
In force
Labour
The DPCM published in October 2025 authorises 497,550 third-country-national entries for seasonal work, non-seasonal employment and self-employment across 2026–2028: 164,850 in 2026, 165,850 in 2027 and 166,850 in 2028. Applications are employer-led and divided by category and click-day calendar; a quota is not an individual entitlement.
Who it affects: Non-EU workers using quota-based employment or self-employment routes, and sponsoring employers.
Ministero del Lavoro e delle Politiche Sociali ↗ · Circolare interministeriale n. 8047 ↗
· verified 2026-08-02
In force 24 May 2025
In force
Citizenship
Decree-Law 36/2025, converted by Law 74/2025, added conditions for a person born abroad who holds another citizenship. Current exceptions include a parent or grandparent who held exclusively Italian citizenship, or a parent who resided in Italy for at least two continuous years after acquiring Italian citizenship and before the applicant’s birth or adoption. Transitional and minor-child rules are specific, so ancestry alone is not enough to state eligibility.
Who it affects: People born abroad seeking recognition of Italian citizenship by descent.
Ministero degli Affari Esteri e della Cooperazione Internazionale ↗
· verified 2026-08-02
In force 4 Apr 2024
In force
Visa & immigration
Italy’s implementing decree created separate national-visa paths for highly qualified self-employed digital nomads and employed or collaborating remote workers. The official guidance requires lawful annual income of at least three times €8,500, medical and hospital insurance, suitable accommodation and at least six months’ relevant experience. An employer or client may be in Italy or abroad. A residence permit must be requested within eight working days after arrival.
Who it affects: Highly qualified non-EU people carrying out remote work from Italy.
Italian Embassy in Pristina — Ministry of Foreign Affairs ↗
· verified 2026-08-02
In force 28 Mar 2024
In force
Visa & immigration
Italy’s revised Article 27-quater accepts a relevant tertiary qualification or qualifying professional experience, reduces the minimum offered-contract duration to six months and strengthens family and intra-EU mobility rules. Pay must meet the statutory test and applicable collective-agreement level; Meridian does not present a fixed national euro threshold because the required amount depends on the current legal and contractual calculation.
Who it affects: Non-EU nationals offered highly qualified employment in Italy.
Ministero del Lavoro e delle Politiche Sociali ↗
· verified 2026-08-02
In force 6 May 2023
In force
Visa & immigration
The converted Cutro decree removed the annual quota condition for converting a valid study permit to subordinate or self-employed work. Eligible Italian graduates may instead seek an attesa occupazione permit for up to 12 months. Conversion and post-study job-seeking are distinct procedures with their own evidence requirements.
Who it affects: Non-EU students and graduates moving from study into work in Italy.
Portale Integrazione Migranti ↗
· verified 2026-08-02