Tax Atlas

Digital nomad taxes in Italy

What a digital nomad needs to know about Italy: the visa and its income test, when Italy starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified August 21, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Italy digital nomad visa

Nomad visa exists
Italy Digital Nomad Visa (as of 2024)Fragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21 — Italy's dedicated digital nomad visa became operational on 4 April 2024 (implementing decree of the 2022 enabling law) for non-EU highly-qualified remote workers. Applicants also need health insurance, proof of accommodation and at least six months of prior remote-work experience.
Nomad visa income requirement
EUR 28,000 / year (as of 2024)Global Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21 — Minimum annual income of about EUR 28,000 (roughly EUR 2,333 per month), defined as three times the minimum level for exemption from healthcare-participation costs; the requirement increases by 20% for an accompanying spouse and 5% per child.
Nomad visa duration
1 year (as of 2024)Fragomen“The visa is valid for up to twelve months (renewable each year if eligibility conditions continue to be met).”View source · accessed 2026-08-21 — The visa (and the linked residence permit) is valid for up to twelve months and is renewable each year for as long as the eligibility conditions remain satisfied.
Nomad visa tax treatment
The nomad visa carries no special tax regime of its own: cross the ordinary 183-day residency threshold and the holder becomes an Italian tax resident taxed on worldwide income under standard IRPEF. Qualifying holders may separately elect the Regime forfettario (15% flat tax) or the impatriate regime. [source]Global Citizen Solutions“If you live in Italy for more than 183 days in a year, you become a tax resident and are required to pay tax in the country on your worldwide income.”View source · accessed 2026-08-21

What you would actually pay

Gross annual incomeEffective income tax
$40,00025.4%
$75,00031.7%
$120,00035.9%

Progressive income tax. This is the standard resident scale — it applies only if you become tax resident and are taxed on this income here. Your nomad visa may carry its own tax regime (see below), and a tax treaty can assign the taxing right to your home country instead. Effective rate = total income tax ÷ gross income; income tax only — excludes social security, deductions and sub-national taxes; incomes are converted from USD using an indicative FX snapshot dated 2026-08-20. National IRPEF scale; regional (1.2–3.3%) and municipal surcharges add on top. New residents may elect the €300,000 flat-tax on foreign income or the impatriate 50% exemption. Try your own income and toggle special regimes →

If you do cross into tax residency, Italy’s income tax tops out at 43%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21 — the top of the scale behind the figures above. Top marginal rate of the progressive national IRPEF scale, applying to taxable income over EUR 50,000 (FY 2026). This is the highest bracket rate, not a flat rate on all income; regional (1.23%-3.33%) and municipal (0%-0.9%) surcharges are added on top.

When Italy starts taxing you

For a nomad the line that matters is when Italy flips you from visitor to tax resident: 183 daysPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21. An individual is Italian tax resident if, for more than 183 days in the calendar year (fractions of a day count), any one of three connection criteria is met: physical presence, residence (habitual abode) or domicile in Italy. New connection criteria under Legislative Decree no. 209/2023 apply from the 2024 tax period. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Italy?

Regimes that can lower your tax in Italy

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Flat tax new residents amount
EUR 300,000 / year (as of 2026)PwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21 — Italy's flagship regime for high-net-worth new residents: a flat annual substitute tax on all FOREIGN-source income, regardless of amount, while Italian-source income stays taxable under ordinary rules. The lump sum was EUR 100,000 originally, raised to EUR 200,000 for transfers from 10 August 2024, and raised again to EUR 300,000 for individuals moving their legal residence to Italy from 1 January 2026.
Flat tax new residents duration
15 years (as of 2026)Studio Genise“Maximum duration: 15 years, with automatic renewal.”View source · accessed 2026-08-21 — The new-resident lump-sum regime lasts a maximum of 15 tax years from the year the option is exercised and can be revoked earlier. Eligibility requires that the individual was not tax resident in Italy for at least 9 of the 10 years preceding the transfer.
Impatriate regime
50% exemption (as of 2024)PwC Tax Summaries“income produced in Italy by qualifying individuals does not contribute to taxable income up to 50% of its amount, within an annual limit of EUR 600,000.”View source · accessed 2026-08-21 — The 'lavoratori impatriati' (inbound-workers) regime exempts 50% of qualifying employment/self-employment income produced in Italy, within an annual cap of EUR 600,000, for individuals transferring tax residency from the 2024 tax period. The exempt share rises so that only 40% is taxable (60% exemption) where a minor child is resident in Italy. The 2024 reform reduced the exemption from the previous 70%/90% and added the EUR 600,000 cap and high-qualification requirement.
Regime forfettario flat rate
15% (as of 2023)PwC Tax Summaries“it provides that taxable income is determined on a lump-sum basis and subject to a 15% flat tax rate, with exclusion from VAT, IRAP, and ISA obligations and without the application of withholding taxes.”View source · accessed 2026-08-21 — Optional flat-tax scheme for small self-employed individuals and freelancers: taxable income is set on a lump-sum basis and taxed at a 15% substitute rate (5% for the first five years of a genuinely new activity), with the annual revenue threshold raised to EUR 85,000 by the FY 2023 Budget Law. Relevant to freelancing digital nomads who register an Italian VAT number.
Flat tax new residents family member
EUR 50,000 / year (as of 2026)PwC Tax Summaries“For family members, the flat tax is increased to EUR 50,000.”View source · accessed 2026-08-21 — Each family member extending the new-resident lump-sum regime pays a separate flat substitute tax, raised to EUR 50,000 per year by the Budget Law for FY 2026 (previously EUR 25,000 per family member).
Impatriate regime duration
5 years (as of 2024)PwC Tax Summaries“The regime applies from the year in which Italian tax residence is acquired and for the following four years.”View source · accessed 2026-08-21 — The impatriate regime applies for the year residence is acquired plus the following four years (five tax years total). The worker must not have been Italian tax resident in the three preceding tax periods and must commit to remain resident for at least four tax periods; longer prior-foreign-residence tests apply when working for the same employer or group as before the move.

Frequently asked questions

Does Italy have a digital nomad visa?

Yes — the Italy Digital Nomad Visa. The income requirement is around EUR 28,000 / year. It runs for 1 year.

Will I pay tax in Italy as a digital nomad?

You generally become tax resident in Italy once you cross 183 days. An individual is Italian tax resident if, for more than 183 days in the calendar year (fractions of a day count), any one of three connection criteria is met: physical presence, residence (habitual abode) or domicile in Italy. New connection criteria under Legislative Decree no. 209/2023 apply from the 2024 tax period. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

What tax would I pay in Italy as a remote worker earning $75,000?

Under Italy's standard resident scale, around 31.7% income tax at $75,000 gross — but only if you become tax resident and are taxed on this income here. Italy's nomad visa or special regimes may lower it, and this excludes social security and any sub-national tax.

Sources

Explore more

When to talk to an advisor

This page maps Italy’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Italy (and in your home country) review your situation first.