Italy's new-resident flat tax — the yearly lump sum on foreign income
If you move your tax residence to Italy on or after 1 January 2026, you can pay a fixed EUR 300,000 a year on your foreign income, plus EUR 50,000 for each family member included, whatever the income. For moves between 11 August 2024 and the end of 2025 the amount is EUR 200,000, and EUR 100,000 before that (EUR 25,000 per family member). You must not have been resident in Italy for at least nine of the ten previous tax years, and the option lasts fifteen years at most.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (D.P.R. 917/1986) — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e' dovuta un'imposta sostitutiva dell'imposta sui redditi delle persone fisiche calcolata in via forfetaria, a prescindere dall'importo dei redditi percepiti, nella misura di euro 100.000 per ciascun periodo d'imposta in cui e' valida la predetta opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Tale importo e' ridotto a euro 25.000 per ciascun periodo d'imposta per ciascuno dei familiari di cui al comma 6. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nella misura di euro 200.000 per ciascun periodo d'imposta in cui e' valida la predetta opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « nella misura di ((euro 300.000)) per ciascun periodo d'imposta in cui e' valida la predetta opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Tale importo e' ridotto a ((euro 50.000)) per ciascun periodo d'imposta per ciascuno dei familiari di cui al comma 6. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'opzione di cui al comma 1 e' revocabile e comunque cessa di produrre effetti decorsi quindici anni dal primo periodo d'imposta di validita' dell'opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « a condizione che non siano state fiscalmente residenti in Italia, ai sensi dell'articolo 2, comma 2, per un tempo almeno pari a nove periodi d'imposta nel corso dei dieci precedenti l'inizio del periodo di validita' dell'opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « per un tempo almeno pari a nove periodi d'imposta nel corso dei dieci precedenti l'inizio del periodo di validita' dell'opzione. »
Calculation assumptions
- The tax is a lump sum that does not depend on how much foreign income you have, which is why the calculator does not ask for it.
- The amount is the one in force when you moved your residence, and it stays the same for as long as the option runs.
- The calculator applies article 24-bis as it stands in 2026; the Official Gazette shows it repealed by Legislative Decree 117/2026.
- Opting out for particular countries, gains on substantial shareholdings in the first five years (taxed in the ordinary way), comparison with ordinary income tax, revocation and forfeiture are not covered.
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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.