Italy's tax break for returning lecturers and researchers: taxable income after the 90% exclusion
A lecturer or researcher who moves back to Italy after at least two years of work abroad pays IRPEF on only 10% of their pay: 90% is excluded from income, with no cap. The break covers the year of return and the next 5; 7 with one minor or dependent child or a home bought in Italy, 10 with two children, 12 with three.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Moving back to Italy to work· Step 4 of 8· Next step: IVAFE — work out the Italian tax on financial assets held abroad
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Sources and assumptions
- Gazzetta Ufficiale — D.L. 31 mai 2010 n. 78 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e' escluso dalla formazione del reddito di lavoro dipendente o autonomo il novanta per cento degli emolumenti percepiti dai docenti e dai ricercatori »
- Gazzetta Ufficiale — D.L. 78/2010 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nel periodo d'imposta in cui il ricercatore diviene fiscalmente residente nel territorio dello Stato e nei cinque periodi d'imposta successivi »
- Gazzetta Ufficiale — D.L. 78/2010 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nel territorio dello Stato e nei sette periodi d'imposta successivi, sempre che permanga la residenza fiscale in Italia, nel caso di docenti o ricercatori con un figlio minorenne o a carico »
- Gazzetta Ufficiale — D.L. 78/2010 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i docenti e ricercatori che abbiano almeno due figli minorenni o a carico, anche in affido preadottivo, le disposizioni di cui ai commi 1 e 2 si applicano [...] nei dieci periodi d'imposta successivi »
- Gazzetta Ufficiale — D.L. 78/2010 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i docenti o ricercatori che abbiano almeno tre figli minorenni o a carico, anche in affido preadottivo, le disposizioni di cui ai commi 1 e 2 si applicano [...] nei dodici periodi d'imposta successivi »
- Gazzetta Ufficiale — D.L. 78/2010 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « rientrati in Italia a decorrere dal periodo d'imposta successivo a quello in corso al 31 dicembre 2019 »
Calculation assumptions
- A university degree or equivalent, at least two continuous years of documented research or teaching abroad, and Italian tax residence taken up and kept. You confirm these conditions; the calculator does not check them.
- Art. 44 of Decree-Law 78/2010 as in force for 2026, for moves from 2020 onwards. The calculation covers tax year 2026: if it falls after the last covered year, all pay is taxable.
- It does not compute IRPEF or the IRAP exclusion (paragraph 2), does not compare this regime with the inbound-worker (impatriati) regime and does not cover moves before 2020.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.