Italy
Italy is for the very wealthy or the relocating high earner. The new-resident flat tax replaces all Italian tax on foreign income with a fixed EUR 300,000 a year for anyone moving from 2026. It lasts up to 15 years and also removes foreign wealth taxes and Italian inheritance tax on foreign assets. For someone taking a job or self-employment in Italy, the impatriate regime taxes only half of that work income, up to EUR 600,000, for 5 years. Outside those regimes Italy is a high-tax country: 43% plus local surcharges.
Latitax verdict
A fixed annual tax in place of all tax on foreign income, for up to 15 years.
Ideal for: Very high earners with large foreign income who want to live in Italy.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary43% + regional and municipal surcharges
Capital gains
Secondary26%
Inheritance / estate
Secondary4% above EUR 1m per child
Wealth tax
Secondary0.2% on foreign financial assets; 1.06% on foreign property
Corporate tax
Unverified24% IRES + 3.9% IRAP
Tax system
VerifiedWorldwide, or EUR 300k flat tax on foreign income
Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.