Italy
€100k flat tax for HNWI. Art, culture & la dolce vita.
Income Tax
Income Tax Rate: Progressive (23%–43%)
Corporate Tax
24% IRES + 3.9% IRAP
Capital Gains
26%
Tax Benefits
HNWI Lump Sum Regime
Qualifying high-net-worth individuals may elect Italy's Lump Sum Tax Regime, paying a fixed annual substitute tax on qualifying foreign-source income for up to 15 years. For new entrants from 2026, the annual amount is €300,000. Transitional rules apply to earlier applicants.
7% Flat Tax for Retirees
Foreign retirees moving to qualifying small towns in southern Italy can pay a flat 7% tax on all foreign-sourced income for 10 years.
Impatriati Regime
Italy offers a special tax regime for qualifying workers relocating to Italy. Eligibility, tax relief, and duration depend on the legislation in force and individual circumstances.
Residency & Visa Programs
Elective Residency Visa
For those with sufficient passive income who want to reside in Italy without working.
Requirements
€31,000+/year passive income
Processing
1–3 months
Min. Investment
None
Investor Visa
Residency for qualifying investments in Italian companies, government bonds, or philanthropic initiatives.
Requirements
€250k–€2M depending on investment type
Processing
30 days
Min. Investment
€250,000+
Real Estate Market
Italy offers some of the most attractive real estate globally, from renovated farmhouses in Tuscany to coastal villas and urban apartments. Properties in rural areas can be extremely affordable, while prime locations command premium prices.
Cost of Living
Rent 1BR (Rome)
€900–€1,600/mo
Groceries (monthly)
€200–€350
Dining out
€8–€20/meal
Highly variable. Rome and Milan are expensive; southern regions and smaller towns are very affordable by European standards.
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