Profile

Italy

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
InvestmentRoutes recorded
Remote workRoutes recorded
Passive incomeRoutes recorded
EntrepreneurRoutes recorded
WorkRoutes recorded
Italy has no standalone job-seeker entry route; job_seeker_variant is false on every work-family route recorded above (G9).
StudyRoutes recorded
FamilyRoutes recorded

Country facts

Identity

Identity
Local nameItalia
ISO codeITA
RegionEurope
CurrencyEUR as of 2026-08-04[12]
Official languagesit as of 2026-08-04[12]

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-04[12]
      Founding member
    • Since: 1958-01-01 as of 2026-08-04[12]
    • Bloc: Schengen
    • Member: Yes as of 2026-08-04[12]
    • Since: 1997-10-26 as of 2026-08-04[12]
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-04[12]
    • Since: 1999-01-01 as of 2026-08-04[12]

Permanent residence

Permanent residence
Qualifying years5 as of 2026-08-04[35][40]
Permesso di soggiorno UE per soggiornanti di lungo periodo (TU art. 9): 5 years' holding of a valid residence permit. Also requires suitable housing when family is included. Income requirement recorded separately at income_requirement.
Language requirementA2 as of 2026-08-04[35][40]
TU art. 9(2-bis) requires an Italian language test; A2 level per DM 4 June 2010 as stated on official regional guidance.
Integration requirementNo as of 2026-08-04[35][40]
No separate civics/integration test for the EU long-term residence permit; the statutory conditions are permit history, income, housing (if family included) and the Italian language test recorded under language_requirement.
Income requirement1 × social allowance (annualised total) per year as of 2026-08-04[35][40]
TU art. 9: the EU long-term residence permit requires annual income not below the annual amount of the assegno sociale (13 monthly instalments; see it-assegno-sociale.annualisation_factor).
Absence rules
  • maximum consecutive absence · 6 months · to qualify for permanent residence as of 2026-08-04[35][40]
    TU art. 9(6): absences do not interrupt the 5-year period if below 6 consecutive months.
  • maximum total absence · 10 months · to qualify for permanent residence as of 2026-08-04[35][40]
    TU art. 9(6): total absences in the 5-year period must not exceed 10 months (exceptions for military service, health, other serious documented grounds).
  • maximum consecutive absence · 12 months · to keep the permit as of 2026-08-04[35]
    TU art. 9(7)(d): long-term resident status revoked after 12 consecutive months of absence from EU territory; also revoked after more than 6 years of absence from Italy (art. 9(7)(e)). Status can be re-acquired after 3 years (art. 9(8)).

Citizenship

Citizenship
Years to naturalisation10 as of 2026-08-04[14][17]
Law 91/1992 art. 9(1)(f): 10 years of legal residence for non-EU nationals (4 for EU citizens). Sufficient income and clean criminal record also required (interno.gov.it). A June 2025 referendum to reduce 10 to 5 years failed on turnout.
of which on permanent residence0 as of 2026-08-04[14][17]
No permanent-residence condition; 10 years of legal residence suffice.
Dual citizenshipallowed as of 2026-08-04[18]
Language requirementB1 as of 2026-08-04[14][19]
Law 91/1992 art. 9.1 (introduced by L. 132/2018): B1 CEFR. Constitutional Court judgment 25/2025 carved out an exemption for applicants with serious certified learning limitations.
Citizenship test requiredNo as of 2026-08-04[19]

Tax

Tax
Tax-residency day threshold183 as of 2026-02-25[24][37]
TUIR art. 2(2) as reworded by D.Lgs. 209/2023 (effective 2024-01-01): resident if for the greater part of the tax year (counting fractions of days) the person has civil-law residence, domicile, or is physically present in Italy.
Other tax-residency triggersregistered residence, centre of vital interests, habitual abode, physical presence as of 2026-02-25[24][37]
Mapping: Anagrafe registration = registered_residence (rebuttable presumption since 2024); domicile, defined as the place where personal and family relations mainly develop = centre_of_vital_interests; civil-law residence (habitual abode) = habitual_abode; mere physical presence for the greater part of the tax year = physical_presence (TUIR art. 2(2), post D.Lgs. 209/2023).
Headline income tax rate43% as of 2026-02-25[23][36]
Top marginal IRPEF rate (above EUR 50,000). Brackets 2026: 23% to 28k, 33% 28-50k (cut from 35% by Budget Law 2026), 43% above. Regional (1.23-3.33%) and municipal (0-0.9%) surtaxes apply on top.
Income tax structureprogressive as of 2026-02-25[23][36]
Net-wealth taxNo as of 2026-08-04[22]
Inheritance or estate taxYes as of 2026-08-04[22]
Special tax regimes
    • Name: Regime dei neo-residenti (art. 24-bis TUIR) – new-resident flat tax
    • Status: Active
    • Type: flat tax option
    • How the regime works: lump sum
    • Headline amount: EUR 300,000 per year as of 2026-08-04[13][20][38]
      Fixed annual substitute tax on foreign income of EUR 300,000 (plus EUR 50,000 per included family member – no dedicated schema field for the per-member add-on, recorded here only) for persons transferring civil-law residence from 2026-01-01 (L. 199/2025 art. 1(25)-(26)); EUR 200,000/25,000 for arrivals 2024-08-10 to 2025-12-31 (DL 113/2024); EUR 100,000/25,000 before that – earlier entrants grandfathered. Eligibility: non-resident in Italy for at least 9 of the previous 10 tax years.
    • Duration (years): 15 as of 2026-08-04[13][38]
      Option revocable; lapses in any case 15 years after the first tax year of validity (art. 24-bis(4)).
    • Name: Regime pensionati esteri (art. 24-ter TUIR) – 7% regime for foreign pensioners in the South
    • Status: Active
    • Type: pensioner
    • Headline rate: 7% as of 2026-08-04[23][39]
    • Duration (years): 10 as of 2026-08-04[23][39]
      Valid for the year the option takes effect plus the following nine tax years (art. 24-ter(4)).
    • Name: Nuovo regime lavoratori impatriati (art. 5 D.Lgs. 209/2023)
    • Status: Active
    • Type: impatriate
    • How the regime works: base exclusion
    • Headline rate: 50% as of 2026-08-04[9]
      50% of Italian employment/assimilated/professional income (annual cap EUR 600,000 – no dedicated schema field, recorded here only) is excluded from the taxable base (40% inclusion instead of 50% with a minor child). Conditions: non-resident in the 3 prior tax years (6-7 if working for the same group), commitment to remain 4 years, work mainly performed in Italy, high qualification/specialisation (or AI research per later amendment).
    • Duration (years): 5 as of 2026-08-04[9][24]
      Transfer year plus four subsequent tax years; clawback with interest if residence not kept 4 years.

    • Applies to transfers of tax residence from 2024; predecessor regime (art. 16 D.Lgs. 147/2015) closed for new entrants.

Family inclusion (country rule)

Family inclusion (country rule)
Family inclusion (country rule)
  • Family members may be included: Yes as of 2026-08-04[33]
    TU art. 29: the family-reunification income rule recurs identically across the investment, entrepreneur, work, study and family routes below. Each route's own family_inclusion block still carries this rule in full; this default records it once as the shared country-level fact (G7).
  • Eligible relations: spouse, minor child, adult dependent child, parent as of 2026-08-04[33]
    TU art. 29(1): spouse not legally separated and at least 18; unmarried minor children (including those of the spouse or born outside marriage, with the other parent's consent); dependent adult children who cannot provide for themselves because of a state of health entailing total invalidity; dependent parents with no other children in the country of origin, or parents over 65 whose other children cannot support them for documented serious health reasons.
  • Additional means per family member:
      • Relation: spouse
      • Amount: 0.50 × social allowance (annualised total) per year as of 2026-08-04[15][33]
        TU art. 29(3)(b): sponsor income floor increased by half the annual assegno sociale for each family member to be reunited; for two or more children under 14 the floor is in any case twice the annual assegno sociale (not separately expressible in this field).
      • Relation: minor child
      • Amount: 0.50 × social allowance (annualised total) per year as of 2026-08-04[15][33]
        TU art. 29(3)(b); for two or more children under 14 the floor is in any case twice the annual assegno sociale (not separately expressible in this field).
      • Relation: adult dependent child
      • Amount: 0.50 × social allowance (annualised total) per year as of 2026-08-04[15][33]
      • Relation: parent
      • Amount: 0.50 × social allowance (annualised total) per year as of 2026-08-04[15][33]

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Reference figures

Reference figures
social allowance
  • Local name: assegno sociale
  • Amount: EUR 546.24 as of 2025-12-19[3][15]
    2026 provisional value per INPS Circular 153/2025 (Table B). Paid in 13 monthly instalments; annual amount EUR 7,101.12. Statutory anchor for the EU long-term residence income floor (1x annual amount) and family reunification income floor (1x + 0.5x per family member, TU art. 29(3)(b)).
  • Period: month
  • Reset: annual
  • Annualisation factor: 13
minimum income level for exemption from healthcare cost-sharing
  • Local name: livello minimo di reddito previsto per l'esenzione dalla partecipazione alla spesa sanitaria
  • Amount: Sources disagree as of 2026-08-04[1][4][5][6]
  • Period: year
  • Reset: ad hoc
  • Officially published figure: No
average annual gross salary as measured by ISTAT
  • Local name: retribuzione media annuale lorda rilevata dall'ISTAT
  • Amount: Not established from a qualifying source
  • Period: year
  • Reset: annual
  • Officially published figure: No

Changes

Recent changes

Recent changes
2024-08-10DL 113/2024 art. 2 (in force 10 Aug 2024) doubled the art. 24-bis TUIR new-resident substitute tax from EUR 100,000 to EUR 200,000 per year for persons transferring civil-law residence after entry into force; earlier entrants grandfathered.[7][13]
2024-12-18L. 193/2024 (art. 35, annual competition law), in force 18 Dec 2024, amended TU art. 26-bis(1)(b): a EUR 500,000 investment in units/shares of a venture capital fund established and operating in Italy, held for at least 2 years, was added as a qualifying investor-visa option.
Affects: Investor Visa for Italy[25][28]
2025-05-23DL 36/2025, converted by L. 74/2025 (23 May 2025), limited citizenship by descent (jus sanguinis) to two generations, with exceptions (e.g. ascendant holding exclusively Italian citizenship, parent resident in Italy 2 continuous years before birth); applies to applications filed after 27 March 2025. Constitutional Court upheld the reform on 12 March 2026.[2][8][14]
2025-10-15DPCM 2 Oct 2025 (decreto flussi, GU 15 Oct 2025) set entry quotas for 2026-2028: 650 self-employment (lavoro autonomo) entries per year, within which 500 units/year are reserved for categories including entrepreneurs (EUR 500,000 investment plan, 3 jobs) and innovative-startup founders.
Affects: Italia Startup Visa (ISV), Self-employment visa – entrepreneurs (investment plan), Subordinate work permit within the annual entry-quota decree (decreto flussi)[11][21]
2025-12-30Budget Law 2026 (L. 199/2025, art. 1(25)-(26)) raised the art. 24-bis TUIR new-resident substitute tax from EUR 200,000 to EUR 300,000 per year, and from EUR 25,000 to EUR 50,000 per family member, for persons transferring civil-law residence to Italy from the law's entry into force (1 Jan 2026); earlier entrants keep their previous amounts.[13][20][38]
2024-12-11D.L. 145/2024, converted by L. 187/2024, inserted TU art. 28(1-bis): a sponsor must have completed at least two years of uninterrupted legal residence in Italy before applying to reunite a spouse, a dependent adult child or a parent. Minor children are not covered by the condition and holders of a permit granted following recognition of international protection are excluded from it.
Affects: Family reunification – family residence permit, Subordinate work permit within the annual entry-quota decree (decreto flussi), Study visa and study residence permit, EU Blue Card[16][31][32]
2025-10-04The consolidated text of TU art. 29(8) in force from 4 October 2025 extended the term for issuing the family reunification nulla osta from 90 to 150 days.
Affects: Family reunification – family residence permit[16][33][34]
2025-12-02D.L. 146/2025, converted by L. 179/2025, extended on an experimental basis until 31 December 2027 the deadline for applying for the entry visa after completing vocational and civic-linguistic training abroad under TU art. 23(2-bis), from six to twelve months. Entries on that basis are outside the decreto flussi quotas.
Affects: Subordinate work permit within the annual entry-quota decree (decreto flussi)[27]
2025-12-18The consolidated text of TU art. 27-quater(6) in force from 18 December 2025 cut the term for the sportello unico to decide an EU Blue Card nulla osta application from 90 to 30 days.
Affects: EU Blue Card[16][29][30]
2026-05-22D.Lgs. 16 aprile 2026, n. 83, transposing Directive (EU) 2024/1233 on a single application procedure for a single permit to reside and work, applies from 22 May 2026; it amended TU art. 22, including a duty on the employer to inform the worker promptly of every communication received in the nulla osta procedure.
Affects: Subordinate work permit within the annual entry-quota decree (decreto flussi), EU Blue Card[10][26]

Verification

Verification
Sources cited40
of which official (tier 1)33
Oldest as-of date2025-12-19
Newest as-of date2026-08-04
Reviewed on2026-08-11
Schema version1.1

Sources

  1. [1] Visto ingresso per nomadi digitali e lavoratori da remoto (scheda informativa)
    Ambasciata d'Italia a Tunisi (MAECI) · official guidance · Tier 1 · Accessed 2026-08-04
  2. [2] Constitutional Court 2026: citizenship limits confirmed
    Boccadutri International Law Firm · law firm · Tier 2 · Published 2025-12-15 · Accessed 2026-08-04
  3. [3] Assegno sociale 2026
    Comune di Parma – Informastranieri · official portal · Tier 1 · Published 2026-01-16 · Accessed 2026-08-04
  4. [4] Visto d'ingresso per nomadi digitali e lavoratori da remoto
    Consolato Generale d'Italia a Buenos Aires (MAECI) · official portal · Tier 1 · Accessed 2026-08-04
  5. [5] Visto per Nomadi digitali e Lavoratori da Remoto
    Ambasciata d'Italia a Pristina (MAECI) · official portal · Tier 1 · Accessed 2026-08-04
  6. [6] Visto per nomadi digitali o lavoratori da remoto – definizione e requisiti (scheda informativa)
    Ambasciata d'Italia a San Salvador (MAECI) · official guidance · Tier 1 · Accessed 2026-08-04
  7. [7] DL 9 agosto 2024, n. 113, art. 2 – aumento imposta sostitutiva art. 24-bis a 200.000 euro
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Published 2024-08-09 · Accessed 2026-08-04
  8. [8] DL 28 marzo 2025, n. 36 (conv. L. 74/2025) – Disposizioni urgenti in materia di cittadinanza
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Published 2025-03-28 · Accessed 2026-08-04
  9. [9] D.Lgs. 209/2023, art. 5 – Nuovo regime agevolativo lavoratori impatriati (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  10. [10] D.Lgs. 16 aprile 2026, n. 83 – Attuazione della direttiva (UE) 2024/1233 (permesso unico)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  11. [11] DPCM 2 ottobre 2025 – Programmazione dei flussi d'ingresso 2026-2028 (GU Serie Generale n. 240, 15-10-2025)
    Presidenza del Consiglio dei Ministri (PDF hosted by Ministero dell'Interno) · gazette · Tier 1 · Published 2025-10-15 · Accessed 2026-08-04 · Archived copy
  12. [12] Italy – EU country profile
    European Union (european-union.europa.eu) · official portal · Tier 1 · Accessed 2026-08-04
  13. [13] Il regime italiano di flat tax per i nuovi residenti dopo la Legge di Bilancio 2026
    Fiscalita Patrimoniale (professional tax publication) · law firm · Tier 2 · Accessed 2026-08-04
  14. [14] From ancestry to proximity: Italy's 2025 reform and the redefinition of Italian citizenship by descent
    International Bar Association · international organisation · Tier 2 · Published 2025-08-04 · Accessed 2026-08-04
  15. [15] Circolare INPS n. 153 del 19-12-2025, Allegato 2 – importi pensioni e assegno sociale 2026
    INPS · official guidance · Tier 1 · Published 2025-12-19 · Accessed 2026-08-04 · Archived copy
  16. [16] Ingressi e soggiorno per lavoro – approfondimento
    Portale Integrazione Migranti (Ministero del Lavoro e delle Politiche Sociali) · official portal · Tier 1 · Accessed 2026-08-04
  17. [17] Cittadinanza
    Ministero dell'Interno · official portal · Tier 1 · Accessed 2026-08-04 · Archived copy
  18. [18] Legge 91/1992, art. 11 – conservazione della cittadinanza (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  19. [19] Legge 91/1992, art. 9.1 – requisito di lingua B1 (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  20. [20] Legge 30 dicembre 2025, n. 199 (Bilancio 2026), art. 1, commi 25-26
    Normattiva / Gazzetta Ufficiale (GU Serie Generale 30-12-2025, 25G00212) · statute · Tier 1 · Published 2025-12-30 · Accessed 2026-08-04
  21. [21] DPCM 2 ottobre 2025 programmazione dei flussi d'ingresso 2026-2028
    Prefettura di Macerata – Ministero dell'Interno · official portal · Tier 1 · Published 2025-10-21 · Accessed 2026-08-04
  22. [22] Italy – Individual – Other taxes (Worldwide Tax Summaries)
    PwC · law firm · Tier 2 · Accessed 2026-08-04
  23. [23] Italy – Individual – Taxes on personal income (Worldwide Tax Summaries)
    PwC · law firm · Tier 2 · Published 2026-02-25 · Accessed 2026-08-04
  24. [24] Italy – Individual – Residence (Worldwide Tax Summaries)
    PwC · law firm · Tier 2 · Published 2026-02-25 · Accessed 2026-08-04
  25. [25] Tutte le novita normative per startup e PMI innovative (L. 193/2024, art. 35)
    Startupbusiness · press · Tier 2 · Accessed 2026-08-04
  26. [26] D.Lgs. 286/1998, art. 22 – Lavoro subordinato a tempo determinato e indeterminato (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  27. [27] D.Lgs. 286/1998, art. 23 – Corsi di istruzione e formazione professionale nei Paesi di origine (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  28. [28] D.Lgs. 286/1998, art. 26-bis – Ingresso e soggiorno per investitori (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  29. [29] D.Lgs. 286/1998, art. 27-quater – Ingresso e soggiorno per lavoratori altamente qualificati. Rilascio della Carta blu UE (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  30. [30] D.Lgs. 286/1998, art. 27-quater – consolidated text as in force on 1 December 2025 (pre-amendment version)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  31. [31] D.Lgs. 286/1998, art. 28 – Diritto all'unita familiare (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  32. [32] D.Lgs. 286/1998, art. 28 – consolidated text as in force on 1 December 2024 (pre-DL 145/2024 version)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  33. [33] D.Lgs. 286/1998, art. 29 – Ricongiungimento familiare (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  34. [34] D.Lgs. 286/1998, art. 29 – consolidated text as in force on 1 October 2025 (pre-amendment version)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  35. [35] D.Lgs. 286/1998, art. 9 – Permesso di soggiorno UE per soggiornanti di lungo periodo (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  36. [36] TUIR (DPR 917/1986), art. 11 – Determinazione dell'imposta (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  37. [37] TUIR (DPR 917/1986), art. 2 – Soggetti passivi (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  38. [38] TUIR (DPR 917/1986), art. 24-bis – Opzione per l'imposta sostitutiva dei neo-residenti (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04
  39. [39] TUIR (DPR 917/1986), art. 24-ter – Imposta sostitutiva 7% pensionati esteri (consolidated, in force)
    Normattiva (Istituto Poligrafico e Zecca dello Stato) · statute · Tier 1 · Accessed 2026-08-04 · Archived copy
  40. [40] EU long-term residence permit
    Welcome Office Friuli Venezia Giulia (Regione Autonoma FVG) · official portal · Tier 1 · Accessed 2026-08-04 · Archived copy

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