Italy's impatriate regime for workers moving to Italy

The impatriate regime exempts part of the employment income of qualified people who move their tax residence to Italy. Answer the questions and enter your salary to see the scenario.

Were you tax-resident outside Italy for the three years before you moved?

Do you hold a degree or a recognised professional qualification for the role?

Salary in the offer

Total gross for the year, before contributions and before tax. Italian offers are quoted as a RAL — retribuzione annua lorda — which already includes the tredicesima and, where your CCNL provides one, the quattordicesima. The annual total is what goes here; do not multiply a monthly figure by thirteen. Invalid edits leave the last valid calculation visible.

Answer the questions and enter your salary to see a scenario.

This is not an award. The regime also requires you to work mainly in Italy and to stay resident for a minimum period, and the exemption is larger with a minor child. Income above the statutory ceiling is not relieved. Contributions to INPS are charged on the full salary.

Both figures use 2026 rates. They are scenarios, not forecasts.

Use these answers in the calculator

Questions about this regime

Who qualifies?

Workers who were tax resident outside Italy for the three years before moving, hold a degree or recognised high qualification, and will carry out their work mainly in Italy. Moving back to a previous employer or group needs a longer period abroad.

How long does it last?

For five tax years, from the year you become resident in Italy. Leaving before the minimum period can mean paying the relief back.

Does it reduce INPS contributions?

No. It lowers the income IRPEF and the two surcharges are charged on. The INPS contribution is still due on the full salary, so the result moves by less than the exempt amount.

Sources for Italy

Found something wrong?

Tell us which number and we will check it against the source.

Report a number