It Impatriati

---
name: it-impatriati
description: "Italy's tax regimes for people who move to Italy, tax year 2026. Covers the impatriati regime for workers who moved from 2024 (D.Lgs. 209/2023 art. 5: 50% of qualifying income taxed, 40% with a minor child, EUR 600,000 yearly cap, three years abroad or six or seven with the same employer or group, high qualification, four-year stay and recapture with interest), the old regime for moves up to 31 December 2023 (D.Lgs. 147/2015 art. 16: 30% or 10% taxed, five-year extensions), how to claim it through the employer or the return, and pointers to the art. 24-bis flat tax (EUR 300,000 for moves from 2026) and the 7% pensioners' option (art. 24-ter). Trigger on: impatriati, regime impatriati, rientro cervelli, moving to Italy tax break, Italy inbound worker, Italy flat tax 300,000, Italy non-dom. Out of scope: residence tests and leaving Italy (it-cross-border), IRPEF computation (it-irpef-employees, it-income-tax), payroll (italy-payroll)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/it-impatriati"
  jurisdiction: "IT"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Italy: tax regimes for people moving to Italy (impatriati, flat tax, pensioners), 2026

This skill covers the Italian income tax relief for workers who move their tax residence to Italy (the impatriati regime), with pointers to the flat tax on foreign income (TUIR art. 24-bis) and the substitute tax for foreign pensioners (TUIR art. 24-ter). Figures are for tax year 2026, the calendar year. The authority is the Agenzia delle Entrate.

The statutes were read on Normattiva as in force on 30 June 2026. Normattiva's current view shows D.Lgs. 209/2023 art. 5 as repealed by D.Lgs. 117/2026, the new income tax code. That code applies only from 1 January 2027 (D.Lgs. 117/2026 art. 377), and its art. 225 carries the same impatriati rules forward. So for 2026 the rules below apply as written. L. 199/2025 (Budget Law 2026) did not change the impatriati rules; it raised the flat tax amounts and cut the middle IRPEF rate to 33%.

## Who this applies to

| Regime | Who it is for | Law |
|---|---|---|
| Impatriati, new regime | Employees, people with income treated as employment, and self-employed professionals (arts and professions) who move tax residence to Italy from the 2024 tax year | D.Lgs. 209/2023 art. 5 commi 1 and 8 |
| Impatriati, old regime | Workers who moved registered residence (residenza anagrafica) to Italy by 31 December 2023, and sports contracts signed by that date | D.Lgs. 209/2023 art. 5 comma 9; D.Lgs. 147/2015 art. 16 |
| Flat tax on foreign income | Anyone who moves residence to Italy and was not Italian resident in at least nine of the ten prior years. No work test | TUIR art. 24-bis comma 1 |
| Pensioners' option | People with foreign pensions who move to a small town in the South or certain earthquake areas | TUIR art. 24-ter |

The flat tax cannot be combined with the old impatriati regime or with the researchers' regime of D.L. 78/2010 art. 44 (L. 232/2016 art. 1 comma 154, in the notes to art. 24-bis).

**New regime conditions (art. 5 comma 1).** All must be met:

- **Commitment to stay.** The worker commits to keep Italian tax residence for four years (comma 1(a) with comma 3).
- **Time abroad.** Not Italian tax resident in the three tax periods before the move. If the worker works in Italy for the employer they worked for abroad, or for a company in its group, the minimum is six tax periods, or seven if they had worked in Italy for that employer or group before leaving (comma 1(b)). Group means control under Civil Code art. 2359 comma 1 n. 1 (comma 2).
- **Italian citizens, years before the reform.** For tax periods before the decree came into force (29 December 2023), Italian citizens count as resident abroad if they were registered with AIRE or were resident in another State under a tax treaty (comma 6).
- **Work mainly in Italy.** The work is done in Italy "per la maggior parte del periodo d'imposta" (for most of the tax period) (comma 1(c)). The law gives no day count.
- **High qualification.** The worker meets the "elevata qualificazione o specializzazione" requirements of D.Lgs. 108/2012 and D.Lgs. 206/2007, or has done research, including applied research, in artificial intelligence (comma 1(d)). The law does not say "university degree".
- **No rule on previous use.** Art. 5 has no rule barring someone who used the regime before.
- **EU state aid.** The regime applies within the EU de minimis regulations 1407/2013, 1408/2013 and 717/2014 (comma 7).

There is no southern-regions bonus in the new regime. The 10% share for the South belongs to the old regime only.

**Old regime conditions (art. 16, text in force on 28 December 2023).** Not resident in Italy in the two tax periods before the move, a commitment to stay at least two years, and work done mainly in Italy (comma 1). No degree was needed for the main rule. Non-EU citizens from a treaty or information-exchange country, with a degree and 24 months of work or study abroad, could also qualify (comma 2). Italian citizens not registered with AIRE who returned from 2020 qualify if they were treaty-resident abroad for the two prior periods (comma 5-ter).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| New regime: share of qualifying income that is taxed | 50% | 2026 | D.Lgs. 209/2023 art. 5 comma 1, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: yearly cap on income that gets the reduced share | EUR 600,000 | 2026 | D.Lgs. 209/2023 art. 5 comma 1 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: taxed share with a minor child (moved with one, or one born or adopted during the regime) | 40% | 2026 | D.Lgs. 209/2023 art. 5 comma 4 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: years abroad needed, new employer / same employer or group / same group and worked in Italy before | 3 / 6 / 7 tax periods | 2026 | D.Lgs. 209/2023 art. 5 comma 1(b) https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: length | Year of the move and the next 4 | 2026 | D.Lgs. 209/2023 art. 5 comma 3 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: minimum stay before recapture | 4 years | 2026 | D.Lgs. 209/2023 art. 5 comma 3 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| New regime: 2024 movers who owned their main home by 31 Dec 2023 (bought in the 12 months before the move) | 3 extra periods at 50% taxed | 2026 | D.Lgs. 209/2023 art. 5 comma 10 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 |
| Old regime: taxed share, first five years | 30% | 2026 | D.Lgs. 147/2015 art. 16 comma 1, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-09-14;147~art16!vig=2023-12-28 |
| Old regime: taxed share for moves to Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardegna, Sicilia | 10% | 2026 | D.Lgs. 147/2015 art. 16 comma 5-bis https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-09-14;147~art16!vig=2023-12-28 |
| Old regime: five extra years with a minor or dependent child, or a home bought in Italy | 50% taxed | 2026 | D.Lgs. 147/2015 art. 16 comma 3-bis https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-09-14;147~art16!vig=2023-12-28 |
| Old regime: five extra years with three or more minor or dependent children | 10% taxed | 2026 | D.Lgs. 147/2015 art. 16 comma 3-bis https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-09-14;147~art16!vig=2023-12-28 |
| Old regime: price of the extension for pre-2020 movers (one child or a home / three children and a home) | 10% / 5% of the prior year's qualifying income | 2026 | D.L. 34/2019 art. 5 comma 2-bis, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2019-04-30;34~art5!vig=2023-12-28 |
| Flat tax on foreign income, moves from 1 January 2026 | EUR 300,000 a year; EUR 50,000 per family member | 2026 | TUIR art. 24-bis comma 2, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24bis!vig=2026-06-30; L. 199/2025 art. 1 commi 25-26, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199 |
| Flat tax, moves after D.L. 113/2024 came into force and before 2026 | EUR 200,000 a year; EUR 25,000 per family member | 2026 | TUIR art. 24-bis as in force on 30 June 2025, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24bis!vig=2025-06-30 |
| Flat tax, original text (earlier moves) | EUR 100,000 a year; EUR 25,000 per family member | 2026 | TUIR art. 24-bis as in force on 1 January 2024, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24bis!vig=2024-01-01 |
| Pensioners' option, substitute tax on all foreign income | 7% | 2026 | TUIR art. 24-ter comma 1, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24ter!vig=2026-06-30 |
| IRPEF bands for the taxed share | 23% to EUR 28,000; 33% to EUR 50,000; 43% above | 2026 | TUIR art. 11 comma 1, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art11!vig=2026-06-30; L. 199/2025 art. 1 comma 3 |

**Return codes, for reading a Certificazione Unica or a return (Redditi PF 2026 instructions).** Employment income, quadro RC "Casi particolari": code 16 (new regime, 50% reduction), code 17 (new regime, 60% reduction, so 40% taxed), code 6 (old regime, 70% reduction), code 8 (old regime, southern regions, 90% reduction), codes 13 and 14 (old regime extension at 50% or 90% reduction). The CU annotations show the untaxed share as GA (code 16), GB (code 17), or BD, CQ, CR, CT or CU for the old regime. Self-employed income, quadro RE "Impatriati" box: code 8 (new regime, 50% taxed), code 9 (new regime, 40% taxed).

## The taxable base

**What gets the relief, new regime.** Employment income, income treated as employment (redditi assimilati) and self-employment income from arts and professions, produced in Italy (art. 5 comma 1). Business income (reddito d'impresa) is not in the list. Investment income, capital gains and rental income are not in the list either; they are taxed under their normal rules (see `it-irpef-employees` and `italy-crypto-tax`).

**What gets the relief, old regime.** Employment, similar and self-employment income produced in Italy (art. 16 comma 1), plus business income of people who start a business in Italy from the 2020 tax year (comma 1-bis).

**How the share works.** Only the stated share of the qualifying income enters taxable income (reddito complessivo). The rest is not taxed. "50% taxed" and the return's "50 per cento reduction" describe the same rule. With a minor child the taxed share is 40%, which the return calls a 60 per cento reduction.

**The EUR 600,000 cap.** The reduced share applies to qualifying income "entro il limite annuo di 600.000 euro" (art. 5 comma 1). The Redditi PF 2026 instructions (fascicolo 3, quadro RE) say the part above EUR 600,000 enters taxable income in full, and that the cap is net of any employment income that already got the relief. So one person has one EUR 600,000 cap across employment and professional income.

**Work income from abroad.** Self-employed income produced abroad is reported in quadro RE column 2 and does not get the relief. A taxpayer can also choose to tax part of the income in full (column 3) to stay within the de minimis limits.

**The child condition.** The minor child (or adopted minor) must be resident in Italy while the worker uses the regime (art. 5 comma 5). If the child is born or adopted during the regime, the 40% share applies from that tax period for the years left (comma 4(b)). Under the new regime a child lowers the taxed share; it does not extend the period.

**Old regime extension.** Five extra periods if the worker has at least one minor or dependent child (including pre-adoptive foster care), or becomes owner of a home in Italy after the move or in the twelve months before. The home can be bought by the worker, spouse, partner or children, alone or jointly (art. 16 comma 3-bis). This text applies to people who moved from 30 April 2019 (D.L. 34/2019 art. 5 comma 2, in the notes to art. 16). People who moved before 2020 and were in the regime on 31 December 2019 could buy the extension by paying 10% or 5% of the prior year's qualifying income (D.L. 34/2019 art. 5 comma 2-bis); the Agenzia's page says this covers moves before 30 April 2019. Employees then give their employer a written request.

**Who is still in the old regime in 2026.** Someone who moved residence anagrafica in 2022 or 2023 is still in the first five years (move year plus four). Someone who moved from 2019 to 2021 can be in the extension years. They use the old shares, not the new ones.

**Flat tax (pointer).** The art. 24-bis tax is a fixed yearly amount on foreign income identified under TUIR art. 165 comma 2, "a prescindere dall'importo dei redditi percepiti" (whatever the income) (comma 2). It is not deductible from any other tax. Gains on qualifying shareholdings realised in the first five years stay under the ordinary rules (comma 1). The person can exclude one or more countries; that income is then taxed normally with the foreign tax credit (comma 5). Italian-source income stays in ordinary IRPEF. People under the option do not file the foreign-assets monitoring return (D.L. 167/1990 art. 4, quadro RW) and are exempt from the taxes of D.L. 201/2011 art. 19 commi 13 and 18 (L. 232/2016 art. 1 comma 153). Family members under Civil Code art. 433 who meet the same test can be added (comma 6). Each increase in the amount applies only to people who moved residence (Civil Code art. 43) after the change came into force (D.L. 113/2024 art. 2 comma 2; L. 199/2025 art. 1 comma 26).

**Pensioners' option (pointer).** For people who receive foreign pensions (TUIR art. 49 comma 2(a)) and move to a town in Sicilia, Calabria, Sardegna, Campania, Basilicata, Abruzzo, Molise or Puglia, or to listed earthquake-area towns, with no more than 30,000 inhabitants. They must not have been Italian resident in the five prior tax periods and must come from a country with an administrative cooperation agreement. The 7% applies to foreign income of any kind, not only the pension, and countries can be excluded (art. 24-ter commi 1, 2 and 8).

## Deadlines and filing

| Step | When | Law or source |
|---|---|---|
| Employee asks the employer to apply the regime in payroll | During the year; the employer shows the untaxed share in the CU | Redditi PF 2026 instructions, fascicolo 1 ("Nei casi ordinari il beneficio ... è riconosciuto direttamente dal datore di lavoro") |
| Employee claims it in the return if the employer did not | Quadro RC "Casi particolari" box (code 16 or 17; old regime 6, 8, 13 or 14), income entered already reduced, and the previous country's code on the front page | Redditi PF 2026 instructions, fascicolo 1 |
| Self-employed professional claims it | Quadro RE "Impatriati" box (code 8 or 9 for the new regime), plus the previous country's code on the front page | Redditi PF 2026 instructions, fascicolo 3 |
| 730 for 2025 income (employees) | 30 September 2026 | Agenzia, 730/2026 page |
| Redditi PF online for 2026 income | 15 April to 31 October 2027 | D.P.R. 322/1998 art. 2 comma 1 |
| IRPEF balance and first advance, 2026 income | 30 June 2027, or the next 30 days with 0.40% extra | Agenzia, how IRPEF is paid |
| Flat tax: ruling request (interpello), then the option | Ruling request by the return deadline for the year of the move; the option applies from that year | TUIR art. 24-bis comma 3 |
| Flat tax and 7% pensioners' tax payment | One payment by the IRPEF balance due date | TUIR art. 24-bis comma 2; art. 24-ter comma 6 |
| Pensioners' option | Made in the return for the year of the move; valid then and for the next nine years | TUIR art. 24-ter commi 4 and 5 |
| Flat tax length | Revocable; ends 15 years after its first year | TUIR art. 24-bis comma 4 |

## Penalties and interest

- **New regime recapture.** If Italian tax residence is not kept for at least four years, the worker loses the benefit and what was already used is recovered with interest (D.Lgs. 209/2023 art. 5 comma 3).
- **Old regime, comma 4 optants.** Workers who opted in under art. 16 comma 4 lose the benefit if they do not keep residence for two years, and it is recovered with penalties and interest (D.L. 50/2017 art. 4 comma 7-bis, in the notes to art. 16).
- **Unfaithful return.** Claiming the relief without meeting the conditions understates tax. The penalty is 70% of the extra tax, at least EUR 150 (D.Lgs. 471/1997 art. 1 comma 2).
- **No return.** 120% of the tax due, at least EUR 250 (D.Lgs. 471/1997 art. 1 comma 1).
- **Late payment.** 25% of the unpaid amount (D.Lgs. 471/1997 art. 13 comma 1).
- **Flat tax.** The option ends if the yearly amount is not paid in full and on time; earlier years stand, and revocation or loss bars a new option (TUIR art. 24-bis comma 4).
- **Pensioners' option.** It ends if the tax is not paid, unless it is paid by the balance date of the next year, with the art. 13 penalty and interest (TUIR art. 24-ter comma 7).

## Cross-border points

- **Residence comes first.** All the regimes need Italian tax residence under TUIR art. 2. The residence tests are in `it-cross-border`.
- **Work done abroad.** Only income produced in Italy gets the impatriati relief, and work must be done in Italy for most of the year.
- **The country left behind.** Departure taxes, treaty tie-breakers and the previous country's tax on the same income are outside this skill.
- **Information sharing.** Flat tax and pensioners' option users name the countries where they were last resident, and the Agenzia passes this to those countries (art. 24-bis comma 3; art. 24-ter comma 3).
- **From 2027.** The impatriati rules move to D.Lgs. 117/2026 art. 225 with the same content; the new text cites EU de minimis regulation 2023/2831 in place of 1407/2013.

## Worked examples

**Example 1. Employee, new regime, moved with a minor child.** Giulia moved her tax residence from Germany to Milan in 2025 to join a new employer. She had not been Italian resident since 2019, holds a qualification that meets D.Lgs. 108/2012, works in Italy all year, and her 8-year-old son lives with her in Milan. Her 2026 salary is EUR 150,000. With a minor child, 40% of her salary is taxed: EUR 60,000. IRPEF before credits and local surcharges is EUR 18,000. Without the regime it would be EUR 56,700, so the regime saves EUR 38,700 of IRPEF in 2026. If she leaves Italy before four years have passed, the savings already taken are recovered with interest.

```oa-check
name: Impatriato employee 2026, salary EUR 150,000, minor child (40% taxed)
inputs:
  salary: 150000
steps:
  - taxable: salary * 0.40
  - band_23: min(taxable, 28000) * 0.23
  - band_33: (min(taxable, 50000) - 28000) * 0.33
  - band_43: max(taxable - 50000, 0) * 0.43
  - irpef_regime: band_23 + band_33 + band_43
  - irpef_normal: 28000 * 0.23 + 22000 * 0.33 + (salary - 50000) * 0.43
  - saving: irpef_normal - irpef_regime
expected:
  taxable: 60000.00
  irpef_regime: 18000.00
  irpef_normal: 56700.00
  saving: 38700.00
```

**Example 2. Professional above the EUR 600,000 cap.** Marc, a consultant, moved his tax residence to Italy in 2024 after ten years in France. He has no children. In 2026 his net self-employed income from work done in Italy is EUR 700,000, and he has no employment income. The first EUR 600,000 is taxed at 50%: EUR 300,000. The EUR 100,000 above the cap is taxed in full (Redditi PF 2026 instructions, quadro RE column 3). Taxable income is EUR 400,000 and IRPEF before credits and surcharges is EUR 164,200. In the return he enters code 8 in the "Impatriati" box and the EUR 100,000 in column 3.

```oa-check
name: Impatriato professional 2026, income EUR 700,000, above the EUR 600,000 cap
inputs:
  income: 700000
  cap: 600000
steps:
  - capped: min(income, cap)
  - excess: income - capped
  - taxable: capped * 0.50 + excess
  - band_23: min(taxable, 28000) * 0.23
  - band_33: (min(taxable, 50000) - 28000) * 0.33
  - band_43: max(taxable - 50000, 0) * 0.43
  - irpef: band_23 + band_33 + band_43
expected:
  excess: 100000.00
  taxable: 400000.00
  irpef: 164200.00
```

## Ask the client first

1. On what date did you move your registered residence (anagrafe) to Italy, and from which tax year are you Italian tax resident? This decides old regime, new regime and the flat tax amount.
2. In how many of the last seven tax years were you Italian tax resident, and do you now work for the employer or group you worked for abroad, or worked for in Italy before you left?
3. What is your qualification, or have you done research in artificial intelligence?
4. Did you move with a minor child who lives in Italy, or has a child been born or adopted since? Old regime only: do you or your family own a home in Italy?
5. Is your income employment, professional or business income, how much of it comes from work done in Italy, and is it above EUR 600,000?
6. For the flat tax or the pensioners' option: in how many of the last ten (or five) years were you Italian resident, where does your foreign income come from, and which town will you live in?

**Refer to a commercialista:** arrivals before 30 April 2019 and their paid extension, professional athletes, returning lecturers and researchers (D.L. 78/2010 art. 44), someone who used the regime before and moved again, business income under the new regime, whether a qualification meets the two decrees, whether work was done in Italy for most of the year, leaving within four years, de minimis limits, the flat tax ruling request and country exclusions, qualifying shareholdings sold in the first five flat tax years, and treaty residence conflicts.

## Sources

| Source | URL | Read on |
|---|---|---|
| D.Lgs. 209/2023 art. 5 (in force on 30 June 2026) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209~art5!vig=2026-06-30 | 2026-10-31 |
| D.Lgs. 147/2015 art. 16 (in force on 28 December 2023) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-09-14;147~art16!vig=2023-12-28 | 2026-10-31 |
| D.L. 34/2019 art. 5 (in force on 28 December 2023) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2019-04-30;34~art5!vig=2023-12-28 | 2026-10-24 |
| TUIR art. 24-bis (in force on 30 June 2026; also read as at 30 June 2025 and 1 January 2024) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24bis!vig=2026-06-30 | 2026-10-24 |
| TUIR art. 24-ter (in force on 30 June 2026) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art24ter!vig=2026-06-30 | 2026-10-24 |
| TUIR art. 11 (text in force from 1 January 2026) | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art11!vig=2026-06-30 | 2026-10-24 |
| L. 199/2025 (Budget Law 2026), art. 1 commi 3, 25, 26 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199 | 2026-10-24 |
| D.Lgs. 117/2026 (new TUIR), arts. 225, 376, 377 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2026-06-19;117 | 2026-10-24 |
| D.Lgs. 471/1997 arts. 1 and 13 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471 | 2026-10-24 |
| D.P.R. 322/1998 art. 2 | https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1998-07-22;322~art2 | 2026-10-24 |
| Agenzia delle Entrate, impatriati new regime | https://www.agenziaentrate.gov.it/portale/lavoratori-impatriati-209-2023/infogen-lavoratori-impatriati-209-2023-cittadini | 2026-10-24 |
| Agenzia delle Entrate, impatriati new regime, law and practice | https://www.agenziaentrate.gov.it/portale/normativa-e-prassi-lavoratori-impatriati-209-2023-cittadini | 2026-10-24 |
| Agenzia delle Entrate, impatriati old regime | https://www.agenziaentrate.gov.it/portale/lavoratori-impatriati-che-cos-%C3%A8 | 2026-10-24 |
| Agenzia delle Entrate, Redditi PF 2026 instructions, fascicolo 1 | https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf1_istruzioni_2026 | 2026-10-24 |
| Agenzia delle Entrate, Redditi PF 2026 instructions, fascicolo 3 | https://www.agenziaentrate.gov.it/portale/documents/d/guest/pf3_istruzioni_2026 | 2026-10-24 |
| Agenzia delle Entrate, when and how to file the 730/2026 | https://www.agenziaentrate.gov.it/portale/quando-e-come-presentare-il-730-2026 | 2026-10-24 |
| Agenzia delle Entrate, how IRPEF is paid | https://www.agenziaentrate.gov.it/portale/come-si-paga-l-irpef | 2026-10-24 |

Not yet confirmed: whether the new impatriati regime can be combined with other inbound regimes in the same year (no Agenzia text found saying so); the interest rate on recapture under art. 5 comma 3, and whether the 70% unfaithful-return penalty also applies when the benefit is lost for leaving early (the law names only interest); how payroll applies the EUR 600,000 cap to an employee (the law and the fascicolo 3 instructions were read, the payroll rules were not); Circolare 33/E of 28 December 2020 (old regime) was not read directly, only as cited by the return instructions; no Agenzia circular on the new regime was found (its practice page lists only Circolare 20/E of 4 November 2024, on residence), and no "Circolare 25/E of 2024" on impatriati was found on the Agenzia site; the fascicolo 3 instructions say a five-year commitment where the law says four years (this skill follows the law); the exact boundary day between the EUR 100,000 and EUR 200,000 flat tax amounts (the law ties it to the entry into force of D.L. 113/2024); the Agenzia provvedimento of 3 March 2021 on paying for the old regime extension.

> Contributed by OpenAccountants.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `it-impatriati` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/it-impatriati. If neither is available, confirm every figure against the official source pages cited above before relying on it.