Italian inbound workers regime — taxable and exempt income
Under the new inbound workers regime (article 5 of Legislative Decree 209/2023), employment income, similar income and professional self-employment income earned in Italy counts towards total income at only 50%, up to 600,000 euros a year; the share falls to 40% if you move with a minor child or a child is born or adopted during the regime. The relief applies for the year you move and the four years after.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Moving back to Italy to work· Step 3 of 8· Next step: Italy's tax break for returning lecturers and researchers: taxable income after the 90% exclusion
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Sources and assumptions
- Gazzetta Ufficiale — D.Lgs. 27 dicembre 2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « entro il limite annuo di 600.000 euro concorrono alla formazione del reddito complessivo limitatamente al 50 per cento del loro ammontare »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « concorrono alla formazione del reddito complessivo limitatamente al 50 per cento del loro ammontare »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La percentuale di cui al comma 1 e' ridotta al 40 per cento nei seguenti casi: »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « si applicano a partire dal periodo di imposta in cui e' avvenuto il trasferimento della residenza fiscale in Italia e nei quattro periodi d'imposta successivi »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « si applicano a favore dei soggetti che trasferiscono la residenza fiscale in Italia a decorrere dal periodo d'imposta 2024 »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « le disposizioni del presente articolo si applicano per ulteriori tre periodi di imposta nel caso in cui il contribuente e' divenuto proprietario »
- Gazzetta Ufficiale — D.Lgs. 209/2023 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Limitatamente ai soggetti che trasferiscono la propria residenza anagrafica nell'anno 2024 »
Calculation assumptions
- The calculation assumes the conditions of article 5(1) are met: no Italian tax residence in the three previous years (six or seven if you work for the same group), a commitment to stay resident in Italy, work carried out mostly in Italy during the year, and high qualifications or specialisation.
- Enter only employment, similar and professional self-employment income earned in Italy; other income follows the ordinary rules.
- The 600,000-euro limit is applied to the relieved share: income above it counts in full.
- People who moved their residence by the end of 2023 stay under the former regime of article 16 of Legislative Decree 147/2015, which this calculator does not cover.
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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.