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You have lived abroad and are moving your residence to Italy to work

Moving back to Italy to work

Check whether your return qualifies for the inbound workers' regime or the one for lecturers and researchers, compute the income that stays taxable, assess the taxes on accounts and property left abroad, then complete the RW schedule and the income tax return: 8 steps.

Start here: Moving back to Italy under the impatriate workers regime

Understand: inbound workers' regime, tax monitoring of foreign assets

  1. Step 1 of 8
    CourseFree39 min

    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.
  2. Step 2 of 8
    CourseFree41 min

    Declaring foreign assets in Italy: the RW schedule

    Italian residents who hold property, bank accounts, securities or crypto-assets abroad report them in schedule RW of the Redditi return or schedule W of the 730. Who must file it, the exemption for accounts up to 15,000 euros and where it stops, converting foreign-currency values; then how IVIE and IVAFE are worked out, a main home abroad, credits for foreign taxes and paying the balance and advances. Two modules with case studies, 2026 rules.

Compute: relieved income as inbound worker or researcher, IVAFE, IVIE

  1. Step 3 of 8
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    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.
  2. Step 4 of 8
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    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.
  3. Step 5 of 8
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    IVAFE — work out the Italian tax on financial assets held abroad

    IVAFE is 2 per thousand of the value of financial products held abroad, in proportion to your share and how long you held them: 100,000 euros held all year costs 200 euros, or 400 in a preferential tax jurisdiction. Each foreign current or savings account costs a flat 34.20 euros instead, but nothing is due if the average annual balance with the same provider does not exceed 5,000 euros.
  4. Step 6 of 8
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    IVIE — work out the Italian tax on property held abroad

    IVIE is 1.06 % of the value of the foreign property, in proportion to your share and the months you owned it: a 300,000 euro house owned all year costs 3,180 euros. Nothing is paid if the tax, worked out without share or period, does not exceed 200 euros. A main home is exempt unless it would fall in Italian land-registry categories A/1, A/8 or A/9: the rate is then 0.4 % with a 200 euro deduction.

File: RW schedule, Redditi Persone fisiche return

  1. Step 7 of 8
    FormFree45 min

    Italian section RW: tax monitoring of foreign investments and accounts

    Who must complete section RW of the Redditi PF return, when a foreign account is outside monitoring, how IVIE and IVAFE are computed, which tax codes to use and what changes with section W of the 730 — guide, deadlines and worked example.
  2. Step 8 of 8
    FormFree90 min

    Italian income tax return: Redditi Persone fisiche form

    Online from 15 April to 2 November 2026 for tax year 2025: who must use the Redditi PF form (business, self-employment, non-residents, heirs), when the 730 is enough, which tools to complete it with and how the taxes are paid — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

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