Rientro dei Cervelli — Impatriate Workers

Move to Italy.
Pay tax on only 50% of your income.

Italy's impatriate workers' regime allows professionals, freelancers, remote workers, and executives who transfer their tax residency to Italy to exempt 50% (or 70% in southern Italy) of their Italian income from taxation for up to 10 years.

📅 Check My Eligibility How It Works

50%

Income exempt from tax (standard)

70%

Exempt if relocating to southern Italy

5+5

Years (5 base + 5 extension possible)

2024

Updated under Dlgs. 209/2023

The Regime

What is the
Impatriate Regime?

Originally called the "rientro dei cervelli" (brain gain) law, the impatriate regime was designed to attract skilled workers back to Italy — or to attract foreign talent to relocate here. Since its reform under Legislative Decree 209/2023 (effective from 2024), it applies to anyone who:

Transfers their tax residency to Italy
Was not an Italian tax resident for the 3 years prior to moving (previously 2 years)
Commits to residing in Italy for at least 4 years
Performs their work activity primarily in Italy

When all conditions are met, only 50% of Italian-source employment or self-employment income is included in the taxable base. If you relocate to one of the 8 qualifying southern Italian regions (Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardinia, Sicily), the exemption rises to 70%.

Example: You earn €120,000/year working in Italy. Under standard rates you'd pay ~€49,000 in income tax. With the impatriate regime (50% exemption), your taxable income drops to €60,000 and you pay ~€22,000. You save approximately €27,000/year.

✅ Who Qualifies (post-2024 rules)?

Not been Italian tax resident for 3+ prior years
Employees, managers, and executives
Self-employed professionals (freelancers, consultants)
Remote workers employed by foreign companies
Entrepreneurs opening a business in Italy
Artists, athletes, and high-profile professionals
Italian nationals returning from abroad

🗺️ 70% Exemption: Southern Regions

Abruzzo
Molise
Campania
Puglia
Basilicata
Calabria
Sardinia
Sicily

Relocating to these regions while working increases the exemption from 50% to 70% — effectively taxing only 30% of your Italian income.

Extension Options

The 5+5 extension.

📅 Base Period: 5 Years

The standard regime applies for 5 consecutive tax years from the year of Italian tax residency transfer. During this period, 50% (or 70%) of Italian income is exempt.

🔄 Extension: Up to 5 Additional Years

The regime can be extended for an additional 5 years if you have at least one minor child, or if you purchase a residential property in Italy. The extension must be requested before the base period expires.

👶 Extension with Children Under 18

If you have at least one minor child (under 18) who is resident in Italy during the extension period, you qualify for an additional 5 years at the same exemption level (50% or 70%).

🏠 Extension with Property Purchase

If you purchase a residential property in Italy within the first 5 years of the regime, you qualify for the additional 5-year extension — even without children. This makes property purchase doubly beneficial.

Real Numbers

What you actually save.

Annual Income	Standard Italian Tax	Impatriate Tax (50%)	Impatriate Tax (70% South)	5-Year Saving (50%)
€60,000	~€22,000	~€10,000	~€6,000	+€60,000
€300,000	~€38,000	~€17,500	~€9,500	+€102,500
€200,000	~€84,000	~€38,000	~€20,000	+€230,000
€300,000	~€129,000	~€58,000	~€30,000	+€355,000

Estimates based on 2024 Italian IRPEF rates. Actual savings depend on deductions, income type, and individual circumstances.

Impatriate vs. Flat Tax: For income below ~€250,000, the impatriate regime is generally more favorable than the €300k flat tax. Above that level, the flat tax becomes increasingly attractive. We compare both for your specific case at no cost.

FAQ

Common questions.

Can remote workers for foreign companies benefit from the impatriate regime?

Yes, but the income must be classified as Italian-source income (produced in Italy). If you work remotely from Italy for a foreign employer, your income is considered Italian-source if Italy is your place of work — which typically qualifies for the regime. We assess the correct classification for your contract structure.

What changed in 2024 with the new rules?

The 2024 reform (Dlgs. 209/2023) made the regime more restrictive in some ways: the prior non-residency period increased from 2 to 3 years, and there is now a minimum commitment of 4 years of Italian residency. The 70% southern exemption was maintained. Cases begun before 2024 follow the previous rules.

Can I combine this with the Digital Nomad Visa?

Yes. If you arrive on the Digital Nomad Visa and your income qualifies as Italian-source (note: the DNV requires foreign clients, so this needs careful structuring), you may be able to benefit from the impatriate regime. We analyze the overlap carefully to ensure compliance.

Does this apply to dividends and investment income?

The impatriate regime generally applies to employment and self-employment income. Investment income (dividends, capital gains, interest) is typically not covered. For investment-heavy profiles, the €300k flat tax is usually more appropriate.

Move to Italy.Pay tax on only 50% of your income.

What is theImpatriate Regime?