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Italy
Non-Dom Tax Regime

Overview

Italy offers a special flat tax regime for new residents who transfer their tax residence and have not been tax resident in Italy for at least 9 out of the previous 10 years. Under this Non-Dom Regime, eligible individuals can opt to pay a fixed annual tax of €200,000 on all foreign-source income, regardless of the actual amount.

This regime positions Italy as a competitive option for high-net-worth individuals (HNWIs) seeking EU residency with tax efficiency.

Italian Tax Regime for Non-Doms

Fixed annual tax of €200,000 on all foreign income.

No reporting obligations for foreign assets (no RW Form).

Full exemption from wealth taxes (IVIE/IVAFE) on foreign holdings.

No inheritance or gift tax on foreign-located assets.

Extendable to family members for €25,000 per person/year.

15-year regime duration, with voluntary opt-out anytime.

No minimum investment or spending requirements.

Full access to public healthcare (upon contribution).

Combine with residency options: elective, investor, golden visa.

Attractive for both EU and non-EU nationals.

Requirements and Procedures

Transfer your tax residence to Italy.
Not have been Italian tax resident in at least 9 of the last 10 years.
Exercise the option in the first Italian tax return (Form “Redditi PF”).
Advance ruling (interpello) is optional but recommended.
Fixed tax of €200,000 must be paid annually, within normal deadlines.
Possibility to include family members at €25,000 per person.
No obligation to declare foreign income or assets annually.
No foreign tax credits applicable (foreign tax not deductible).
Option to exclude specific foreign countries from the regime.
Regime expires automatically after 15 years or upon opt-out.

How Charfort can help you?

Confirm eligibility and ideal timing for your relocation.

Design pre-move global wealth and tax strategy.

Coordinate immigration pathways (elective residency, golden visa).

File optional advance ruling to secure formal clearance.

Handle Italian tax return and regime election.

Assist with inclusion of family members under the regime.

Connect you with trusted Italian lawyers, banks and notaries.

Ensure full compliance with Italian residency obligations.

Provide long-term tax advisory during your 15-year window.

Plan your exit strategy for tax efficiency post-regime.

Frequently asked questions

Everything you need to know about the process.

Who qualifies for the €200,000 flat tax?

Anyone who becomes tax resident in Italy and has not been resident for at least 9 of the past 10 years.

Does the regime apply to all types of foreign income?

Yes. It includes employment income, dividends, interest, capital gains, rental income, etc.

Is foreign tax credit allowed under this regime?

No. Foreign taxes paid are not creditable or deductible under the flat tax.

Can I include family members?

Yes, for an additional €25,000 per family member per year.

Do I need to disclose my offshore assets?

No. Foreign asset reporting obligations are waived under this regime.

Can I apply if I already live in Italy?

Only if your first year of Italian tax residency was after 10 August 2024 and you meet the 9/10 rule.

What happens if I move away before 15 years?

The regime ends when you leave Italy, with no retroactive tax effects.

Can I partially exclude countries from the flat tax?

Yes, it’s possible to designate specific countries whose income will be taxed under normal rules.

Contact us today

Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.

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