Italy
Italy attracts more and more expats thanks to the impatriati regime that exempts 50-70% of income. Milan, Rome and Florence are dynamic cities with exceptional quality of life. The new digital nomad visa launched in 2024 facilitates the move for remote workers. Cost of living is comparable to Portugal, with unmatched cultural and culinary heritage.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 28 000 € | 23 % |
| 28 000 € → 50 000 € | 33 % |
| 50 000 € → unlimited | 43 % |
Corporate tax
24 %
Capital gains
26 %
VAT
22 %
Special regime : Régime Impatriati (70 % d'exonération)
Les travailleurs qui transferent leur résidence fiscale en Italie peuvent bénéficier d'une exonération de 70 % de leur revenu imposable (50 % depuis 2024 pour les nouveaux bénéficiaires). Seuls 30 à 50 % des revenus sont effectivement imposés, ce qui réduit considérablement la charge fiscale.
5 ans (prolongeable de 5 ans sous conditions)
Ne pas avoir été résident fiscal en Italie au cours des 2 dernieres années (3 ans depuis 2024). S'engager à résider en Italie pendant au moins 2 ans. Exercer une activité professionnelle en Italie.
- Exonération de 50 à 70 % du revenu imposable selon l'année d'arrivée
- Taux effectif d'imposition pouvant descendre à 7-13 %
- Applicable aux revenus d'emploi et de travail indépendant
- Prolongation possible de 5 ans avec enfants ou achat immobilier
Visa options
Visa Digital Nomad (Nuovo)
digital-nomadDuration: 1 an renouvelable
Cost: 116 EUR
Requirements: Revenu annuel minimum de 28 000 EUR (travail à distance pour une entreprise hors Italie). Assurance santé couvrant l'Italie. Logement en Italie.
Visa Startup Innovativa
entrepreneurDuration: 1 an renouvelable
Cost: 116 EUR
Requirements: Créer une startup innovante enregistrée au registre spécial des startups italiennes. Business plan validé par le comité Italia Startup Visa.
Visa Elective Residence
passive-incomeDuration: 1 an renouvelable
Cost: 116 EUR
Requirements: Revenus passifs stables et substantiels (retraite, loyers, dividendes). Minimum recommandé de 31 000 EUR/an. Logement en Italie. Interdiction de travailler.
Living in Italie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Italy is roughly 15-20% lower than in the UK or Germany. A single person can live on €1,200/month excluding rent. Milan and Rome are pricier than southern cities. Rents remain below London or Paris. Food is excellent and relatively affordable, especially in the south.
Settling in Italie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in Italy is straightforward for EU citizens (Anagrafe registration). The codice fiscale is essential for any procedure. Italian bureaucracy is notoriously slow and complex, with sharp differences between the more efficient north and the south. Italian is necessary for daily life, although English is improving in major cities.
The Italian public health system (SSN) is universal and free for residents. The WHO ranks it among the best in the world. Public waiting times can be long, pushing many residents toward the private sector. Quality varies between the north (excellent) and the south (more uneven). Private complementary insurance is affordable and recommended for faster specialist access.
Quality of life
Italy offers an exceptional setting between sea, mountains and millennia of cultural heritage. Cuisine is world-renowned. Climate varies from continental in the north to Mediterranean in the south. The healthcare system is high-quality. Internet is improving with fibre rollout but remains uneven in the south.
Pros and cons
Advantages
- Impatriati regime: 50-70% exemption for 5 to 10 years
- Exceptional quality of life, cuisine and cultural heritage
- Cost of living lower than the UK or Germany (especially in the south)
- Same time zone as central Europe, geographic proximity
Disadvantages
- 43% top marginal rate outside the special regime (+ IRAP)
- Italian bureaucracy known for being complex and slow
- Uneven internet between north and south
- Impatriati regime tightened since 2024 (50% instead of 70%)
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Italy?
The top marginal income tax rate in Italy is 43%. The corporate tax rate is 24%. A special regime exists: Régime Impatriati (70 % d'exonération).
What is the cost of living in Italy?
The monthly cost of living for a single person in Italy is approximately 1200 EUR (excluding rent). City center rent costs around 900 EUR per month.
Is there a tax treaty between the United Kingdom and Italy?
Check HMRC for the current status of the tax treaty between the United Kingdom and Italy.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.