Module 220 min2139 wordsFree — no account
What the regime is worth: 50 %, 40 % with a minor child and the €600,000 cap
The module’s worked examples, then cases to attempt before revealing their solution · 5 sections · 474 words · 5 min
Worked example
A birth in year three
Paolo came back in 2026 with no children and applies 50 %. In 2028 his daughter is born and lives with him in Florence. From the 2028 tax year, the one in progress at the birth, the taxable share falls to 40 % and stays there for the rest of the regime: 2028, 2029 and 2030. 2026 and 2027 remain at 50 %.
Worked example
Giulia in Turin
Giulia earns €90,000 of eligible employment income. Without the regime: €6,440 on the first bracket, €7,260 on the second and 43 % of €40,000, that is €17,200, for €30,900 of gross IRPEF. With the regime €45,000 goes in: €6,440 plus 33 % of €17,000, that is €5,610, for €12,050. The gross tax saved is €18,850 a year, before credits and local surcharges.
Worked example
Giulia leaves after three years
On a steady €90,000, Giulia saves €18,850 of gross tax each year: €94,250 over 2026 to 2030. If at the end of 2028 she took a post in Zurich and moved her residence, she would have kept Italian residence for only three years. She would forfeit the relief and have to repay the €56,550 saved in 2026, 2027 and 2028, with interest.
Worked example
Marta and the family flat
Marta, an employee back in Italy since 2026 with no children, has €60,000 of eligible income and €10,000 from a let flat taxed under the ordinary rules. Overall income is €30,000 plus €10,000, so €40,000. Gross IRPEF: €6,440 plus 33 % of €12,000, that is €3,960, for €10,400. Without the rent it would have been €7,100.
Practical case
Elena, a lawyer with an eight-year-old son
Elena moves her residence from Frankfurt to Rome in 2026 with her eight-year-old son, who lives and goes to school with her. She practises law under the ordinary regime and meets every condition of the new impatriate regime. In 2026 her self-employed income is €80,000, and she has no other income and no deductible charges. What share of her income enters overall income? What is her gross IRPEF with the regime, and what would it have been without it?
Hint: First check whether the child meets the paragraph 5 condition, then apply the matching share. Work out the tax slice by slice, stopping at the bracket in which the taxable amount falls.
Show the solution
The child is a minor resident in Italy during the regime, so the taxable share is 40 %. Overall income: €80,000 × 40 % = €32,000. Gross IRPEF with the regime: €28,000 × 23 % = €6,440, plus (€32,000 − €28,000) × 33 % = €1,320, total €7,760. Without the regime the taxable amount would be €80,000: €6,440, plus €22,000 × 33 % = €7,260, plus €30,000 × 43 % = €12,900, total €26,600. The gross tax saved is €18,840.
Answer: 40 % share, €32,000 taxable; gross IRPEF of €7,760 with the regime against €26,600 without
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