Tax incentives for attracting human capital in Italy

The Italian tax system provides for numerous tax regimes dedicated to people who decide to move to Italy to work or live.

For example, if professors and researchers, currently residing abroad, decide to move to Italy, they can benefit from fiscal incentives for the income generated in Italy.

A tax incentive is also in place for so-called “impatriates” workers. They are:

  • graduates who have worked abroad
  • students who have obtained an academic qualification abroad
  • managers and workers with high qualifications and specializations.

Moreover, a tax regime for new residents is dedicated to who move to Italy regardless a specific work activity. High-net-worth individuals moving their tax residence to Italy are enabled to apply a substitute tax to their foreign income, amounting to €100,000 for each fiscal year, in lieu of the Italian Income Tax.

On the guidebook "Tax incentives for attracting human capital in Italy" you can find detailed information about all these tax benefits.