Who it is designed for
Highly qualified/specialised inbound employees and professionals
How the tax treatment works
Generally 50% of qualifying Italian work income enters taxable base; 40% in specified child cases. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Generally not Italian tax resident in the three prior tax periods; longer look-back can apply when working for the same/group employer.
- Must commit to maintain Italian tax residence for the required period.
- Work must be carried out mainly in Italy.
- High qualification or specialisation requirements apply.
The relief cap is not a salary ceiling
With €800,000 of otherwise qualifying income, the standard model relieves half of the first €600,000: €300,000. The remaining tax base is €500,000 before other adjustments. Exempting half of the entire €800,000 would overstate relief. Certain child-related cases can receive different treatment, which the standard illustration does not assume.
What to establish before accepting an offer
Distinguish the newer worker regime from Italy’s separate foreign-income lump-sum election. They target different income. Also check prior non-residence, same-employer or group history, qualification requirements and the minimum commitment to remain resident.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Italy guidance