Italy
Non-Dom Tax Regime

Overview

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.

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.

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