Tax relief
Inbound-worker tax relief in Italy 2026: impatriati requirements
Tax relief · · 2 min read
By Lorenzo Schiavone · calculator developer · updated on
The new Italian impatriati regime applies to qualifying transfers from 2024. Normally 50% of eligible Italian employment income is exempt, or 60% under the minor-child conditions, within €600,000 eligible annual income. Eligibility must be established separately from the salary calculation.
Residence, employment and qualifications
The ordinary prior foreign-residence requirement is three tax periods. It can become six when working for the same employer or group as abroad, or seven where the worker had previously worked in Italy for that employer or group.
The worker commits to Italian tax residence for at least four years, carries out work predominantly in Italy and meets the required high qualification or specialisation rules. A degree, years of experience or AIRE registration alone does not establish all conditions.
Duration, children and older regimes
The ordinary duration is five tax periods including the transfer year. A specific transitional extension can apply to certain 2024 transfers involving a qualifying home purchase. Older regimes and extensions have different conditions.
The taxable share falls to 40% when the statutory minor-child conditions are met, including Italian residence of the child. Birth or adoption during the relief period can affect its remaining duration.
What changes in the calculation
RAL is not the eligible tax base: employee contributions and relevant deductions come first. The exemption reduces ordinary IRPEF and local-tax income, rather than the contribution rate. Exempt income is restored for certain relief eligibility thresholds.
The 2026 substitute taxes on eligible renewal increases or night and holiday pay apply to the full substitute-taxed amount after employee contributions. Do not exempt that same slice again under impatriati.
Select the regime you actually qualify for in the calculator, confirm its continuing validity in 2026 and compare against ordinary taxation. The simulator does not validate residence, qualifications or extensions.
Frequently asked questions
Can remote work for a foreign employer qualify? ▾
It may, if work is predominantly performed in Italy and all other conditions are satisfied. Withholding and return procedures also depend on the employer.
What if I leave before the minimum residence period? ▾
Failure to meet the required residence commitment can lead to recovery of the tax benefit with interest.
Sources and method
- Gazzetta Ufficiale · article 5 · inbound-worker regime
- QuantoNetto · calculation method and limitations
An informational guide to the 2026 rules. Examples are annual estimates under the stated assumptions. Average pay does not reproduce a monthly payslip. Prior-year municipal rates are marked as estimates.