10/04/2026
𝐑𝐞𝐥𝐨𝐜𝐚𝐭𝐢𝐨𝐧 𝐭𝐨 𝐈𝐭𝐚𝐥𝐲 - 𝐈𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐓𝐚𝐱 𝐏𝐥𝐚𝐧𝐧𝐢𝐧𝐠 𝐍𝐞𝐰𝐬
As of April 7, 2026, the following tax updates apply about the 7% flat tax and “impatriati” regime for workers.
▶️ The population limit has been increased to 30,000 for the purposes of the 7% flat tax for pension income owners who move to Italy.
Examples of potentially eligible towns (subject to population check):
🔸Le Marche: Fabriano
🔸Puglia: Triggiano, Noicattaro, Galatina, Copertino, Mesagne,
🔸Calabria: Castrovillari, Corigliano Calabro,
🔸Sicily: Comiso, Canicattì: Misilmeri, Giarre, Belpasso, Avola,
🔸Sardinia: Carbonia, Iglesias, Selargius
🔸Campania: Mondragone, Capaccio Paestum, • San Giuseppe Vesuviano, Nocera Superiore
🔸Abruzzo: Roseto degli Abruzzi, Francavilla al Mare, Giulianova, Sulmona, Ortona.
▶️ If you already are in a 20,000 town under the 7% tax program, you can now move to a larger town within the 30,000 population range and continue to enjoy the 7% tax incentives.
▶️ It is no longer possible for the same person to apply the 50% (or 60%) employment tax exemption (“impatriati”) at the same time as the flat tax regime (€100K, €200, or €300K).
🔸People who are already Italian tax residents today and people who become tax residents in 2026 can continue to enjoy both tax incentives for the entire duration of those programs based on the parameters set out by the rules in force prior to the legal changes mentioned above.
🔸People who become Italian tax residents starting from 2027 who want to apply the flat tax regime (€100-€300K) cannot apply the “impatriati” to their employment income, and vice-versa.
Connect with us to discuss your case with a licensed Italian commercialista (accountant) or Italian tax lawyer focusing on international tax planning and tax return preparation questions.
For more information, read our updated post here: https://www.studiolegalemetta.com/legal-questions-and-answers/italian-7-per-cent-flat-tax/
