ITALY – Tax incentives to attract human capital

febbraio 2019

Tax Incentives to attract human capital in Italy

With the 2019 budget law, Italy introduced a very favourable tax regime to attract pensioners. With this regime the Italian Government added a special tax regime to the others already in force to attract individuals in Italy. Below you can see an overview of the various tax regimes in Italy.

Attract Individuals with high incomes and assets (non-domiciled tax regime)

Individuals with high incomes and assets outside Italy have the possibility to pay a substitute tax of 100.000 euros on their non-Italian source incomes, irrespective of the actual amount of incomes and their remittance to Italy.

This special tax regime applies to individuals who:

  • transfer the tax residency in Italy; and
  • have not been Italian tax resident for at least 9 of 10 prior years; and
  • opt for this special tax regime providing specific information with their Italian tax return.

For further information, read the entire article by clicking on the following PDF:


(*) This publication contains information in summary and it is just a general guidance. We do not accept any responsibility for loss to any person acting or refraining from action as result of any material in this publication. This publication should not be relied on as a substitute for professional advice.