Tax relocation in Italy
For the new cohort transferring civil-code residence from 1 January 2026, Article 24-bis provides an annual substitute tax of EUR 300,000 on eligible foreign income, with EUR 50,000 for an included family member. This is not the total tax on every Italian income source, nor an immigration investment price. Eligibility includes non-residence for nine of the ten preceding tax years; earlier arrival cohorts can have different amounts. Excluded gains, local income and the precise election require individual review.
Residence rights
The investor visa offers a EUR 250,000 innovative-start-up option and a EUR 500,000 company option, alongside larger bond and philanthropic routes. The initial visa is two years. A qualifying investment does not guarantee approval, liquidity or a tax election.
Second citizenship
Residence permission does not confer citizenship. Any later nationality application is a separate process.
What to establish first
- the cost compared with ordinary taxation, prior residence history, family inclusion, investment risk and taxes outside the foreign-income election.