The inbound workers regime provides significant income tax exemptions for employees moving to Italy. From 2024, the regime has been subject to a new set of rules, which are less favourable than the previous version but still remain very attractive to new arrivals to the country. Click here to watch our video.

The new inbound workers regime applies to individuals who meet the following conditions:  

• they have not been tax resident in Italy during the three tax years preceding their move to Italy. In the case of an intra-organisation transfer, the period of tax residence abroad is increased by up to seven years;
• they commit to remaining tax resident in Italy for at least four years;
• they carry out their working activity mainly in Italy; and
• they meet certain requirements regarding higher education or specialisation.

If the above conditions are met, there is a 50% exemption on the taxable base of employment or self-employment income generated in Italy (up to a maximum income of €600,000).

The exemption is increased up to 60% if the individual relocates to Italy with at least one minor child or in the event of the birth or adoption of a minor child during the regime's validity period.

How we can help

Navigating the Italian legal system can be challenging without expert support. We have worked with a significant number of clients who have benefitted from Italy's special tax regimes. Our teams can support you through every stage of the application process, ensuring no detail is overlooked and that the process is efficient and successful.