Impatriates Tax Regime restructured — 50% exemption replaces 70–90%

Legislative Decree 209/2023 (promulgated 28 December 2023) restructured the Regime per Lavoratori Impatriati from 1 January 2024. The pre-reform 70% or 90% (regional variant) exemption on Italian-source employment income for five years was replaced by a 50% exemption, capped at €600,000 of qualifying income per year. The 60% variant applies when the applicant relocates with — or has during the benefit period — a dependent child under 18. Requires non-residency in Italy for the previous three tax years and "high professional qualification" or specialisation.