Italy

Flat tax regime for new residents (Art. 24-bis TUIR). New Italian tax residents can pay a flat €200,000 a year on all foreign income instead of ordinary progressive tax, for up to 15 years.

Free · The law behind every answer · Checked Sep 27, 2026

Flat tax regime for new residents (Art. 24-bis TUIR)

Not a residence permit itself — a tax election available to anyone who becomes an Italian tax resident under any of the routes above.

Who qualifies

Must not have been an Italian tax resident for at least 9 of the preceding 10 tax years.
Art. 24-bis, D.P.R. 917/1986 (TUIR), as amended by D.L. 9 agosto 2024, n. 113
Flat substitute tax of €200,000/year on all non-Italian-sourced income (raised from €100,000 for anyone who becomes resident after 9 August 2024); an additional flat €25,000/year applies for each family member who also opts in.
D.L. 113/2024, Art. 2
Must file the option in the first tax return after becoming resident; the regime lasts up to 15 years and can be revoked at any time.
Art. 24-bis, D.P.R. 917/1986

You keep your U.S. citizenship.

It could fit.

New Italian tax residents can pay a flat €200,000 a year on all foreign income instead of ordinary progressive tax, for up to 15 years.

Every door that fits your family

Not legal advice.

What it takes.

Time: Elected on the first tax return after taking up residence; no separate approval process.
Cost: The €200,000/year flat tax itself, plus advisory fees of roughly $5,000–15,000 to structure it correctly.
The hard part: Proving genuine non-residence for the prior 9 of 10 years if you have any earlier Italian ties.

Citizens by 2040.

If your first permit is issued in 2027 and you keep living there, this is the road.

2027
Residence begins
No permit term of its own; the clock runs on legal residence.
2032
Permanent residence
Five years holding a residence permit, an Italian A2 test (or an accepted certificate), income at least equal to the social allowance (assegno sociale), and suitable housing. Absences under 6 months in a row and 10 months in total over the five years do not break it.
2037
Apply for citizenship
With a language test.
2040
Citizenship
The decision usually takes 24–36 months.

Language: Italian at B1, shown by a certificate from an approved body (or an Italian school or university qualification).
Time away: Residence must be legal, continuous and unbroken, with registration at the town hall (anagrafe) throughout. Any period registered as living abroad, or struck off as untraceable, breaks the clock.
Two passports: Yes. You keep your U.S. citizenship.

A tax election for up to 15 years, not a permit; it does not change the citizenship clock, which runs on whatever residence permit you hold.
The 24–36 months is the legal maximum for applications filed after 20 December 2020; I found no official figure for actual average times.
Income: the Prefettura page gives a floor of €8,263.61 a year for a single applicant; it is not a field here but applies.
Elective-residence renewal length (commonly two years) is Questura practice, not confirmed from an official page today.
The flat-tax amount (€200,000 a year, possibly raised for new arrivals by the 2026 budget) was not re-checked; only its 15-year limit matters here.

The law behind these dates

D.L. 113/2024 (art. 24-bis TUIR flat tax for new residents), Gazzetta Ufficiale · checked 2026-09-24
Polizia di Stato — Permesso di soggiorno UE per soggiornanti di lungo periodo · checked 2026-09-25
Ministero dell'Interno — Concessione della cittadinanza per residenza (art. 9, Law 91/1992) · checked 2026-09-25
Ministero dell'Interno — Law 91/1992, art. 11 (holding another citizenship) · checked 2026-09-25

Living there.

Time you must spend there: The program sets no minimum number of days. Renewal still expects it to be your home.
Tax: This is the tax regime itself: a flat €200,000/year replaces ordinary Italian tax on all foreign income; Italian-sourced income is still taxed normally.

We never file a tax return. We tell you what applies and brief the professional who does.

Start today.

File the Art. 24-bis election with the Agenzia delle Entrate through a tax advisor once resident.Open agenziaentrate.gov.it ↗
Round up the papers.
- Become resident in Italy under a residence program

Or let us run it.

$900for your first year as a founding member. Then $399 a year, automatically.Standard first year: $1,200. Everyone renews at $399.One membership, the whole family. Accounts and activation included.

6 steps, from the first paper to every renewal. You do 1 of them: send what we ask for, sign, and show up. We run the rest, and keep every permit renewed on time. Accounts and activation are included, whether you move now or keep the plan ready. Accounts depend on provider availability. Government, record and approved third-party charges are extra.

Run it for my family →

ISSUED TO

YOUR FAMILY

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