Italy's Flat Tax Regime for New Residents: €100,000 Annual Cap
Italy's controversial flat tax lets new residents pay just €100,000 annually on all foreign income, regardless of amount. Here's who qualifies and how to apply.
Italy Taxes Guides for Americans
Italian income tax, the flat tax regime, US-Italy tax treaty, FBAR obligations, and how to stay compliant on both sides of the Atlantic.
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Taxes FAQ
If you live in Italy for more than 183 days per year, Italy considers you a tax resident and taxes your worldwide income. Americans also remain subject to US taxes regardless of residency. The US-Italy tax treaty and foreign tax credits help reduce double taxation.
Italy's flat tax regime (Article 24-bis TUIR) allows new residents to pay a fixed €100,000 per year on all foreign income, regardless of amount. It's most beneficial for those with foreign income above €350,000-400,000 annually.