Short answer: Italy offers qualifying new tax residents an optional flat substitute tax on foreign income instead of worldwide ordinary taxation. Eligibility, duration and filing follow tax law — use a tax adviser.
Italy Flat Tax for New Residents
Written by Global Immigrate consultants · Reviewed by Oscar Yip, Founder & Managing Director
Summary
Optional substitute tax on foreign income for qualifying new tax residents.
FAQ
Tied to golden visa?
Tax option is separate from immigration status — often planned together.
Children covered?
Depends whether family members elect too.
Exit early?
Rules allow under set conditions.