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Moving back to Italy under the impatriate workers regime

The new regime in article 5 of Legislative Decree 209/2023 for people who move their tax residence to Italy from 2024: which income it covers, the four conditions, the three, six or seven tax years abroad, the five-year duration and the clawback if you leave within four years. Then the numbers: 50 % of the income taxed, 40 % with a minor child, the €600,000 annual cap and gross IRPEF on the 2026 brackets. Two modules with case studies.

Intermediate2 modules39 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Moving back to Italy to work· Step 1 of 8· Next step: Declaring foreign assets in Italy: the RW schedule

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell which kinds of income fall under article 5 of Legislative Decree 209/2023 and which stay outside
  • Check the four entry conditions, including tax residence as the income tax code defines it
  • Count the tax years spent abroad: three, six or seven depending on the employer
  • Work out how long the regime lasts and when the benefit is clawed back
  • Keep the new regime apart from the old one, which still governs people who moved by 2023
  • Apply the 50 % taxable share to eligible income
  • Recognise when the share drops to 40 % because of a minor child
  • Read the €600,000 annual cap and know what the text does and does not say
  • Estimate gross IRPEF with and without the regime on the 2026 brackets
  • See what the regime leaves untouched: tax credits, local surcharges and social contributions

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 119 minFree — no accountThe new impatriate regime: who qualifies, for how long and what you stand to loseWhat you will be able to do
    • Tell which kinds of income fall under article 5 of Legislative Decree 209/2023 and which stay outside
    • Check the four entry conditions, including tax residence as the income tax code defines it
    • Count the tax years spent abroad: three, six or seven depending on the employer
    • Work out how long the regime lasts and when the benefit is clawed back
    • Keep the new regime apart from the old one, which still governs people who moved by 2023
    Read this module
  2. Module 220 minFree — no accountWhat the regime is worth: 50 %, 40 % with a minor child and the €600,000 capWhat you will be able to do
    • Apply the 50 % taxable share to eligible income
    • Recognise when the share drops to 40 % because of a minor child
    • Read the €600,000 annual cap and know what the text does and does not say
    • Estimate gross IRPEF with and without the regime on the 2026 brackets
    • See what the regime leaves untouched: tax credits, local surcharges and social contributions
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.