The digital nomad visa: who can get it and how Tax residency: when do you start paying taxes in Italy? How your income is taxed in Italy The impatriates regime: lower taxes for your first 5 years Conclusion FAQ
The digital nomad visa: who can get it and how
It is exclusively open to non-EU nationals who want to live in Italy while working remotely for a company based outside Italy.
Who is eligible? To obtain this visa, you need to meet the following requirements:
Be a national of a non-EU country
Work remotely for a foreign company (or be a freelancer with clients based outside Italy)
Hold a university degree (minimum 3 years) or demonstrate significant professional experience in your field
Prove stable income of at least €28,000 per year (approximately €2,330 net per month)
Have health insurance valid in Italy (private, or enrolment in the SSN for approximately €2,000/year)
Show proof of accommodation in Italy
Duration and renewal: The visa is granted for 1 year , renewable once for a second year. Your family (spouse, children) can join you under the same application.
How do you apply? You apply through the Italian consulate or embassy in your country of residence, before you leave. Once in Italy, you will need to apply for a permesso di soggiorno (residence permit) within 8 days of arrival, at the local questura (police headquarters).
⚠️ Please note: Procedures vary between consulates. Check the exact requirements with the Italian consulate in your country before preparing your application. Some consulates ask for additional documents such as bank statements or proof of accommodation.
Tax residency: when do you start paying taxes in Italy?
tax residency .more than 183 days in a given year, at least one of the following applies:
You are registered in the Italian population register (anagrafe )
Your primary home (family, household) is in Italy
Your habitual place of residence is in Italy
Just one of these conditions is enough. Once you are an Italian tax resident, you are taxed on your worldwide income, whether it comes from Italy or abroad.
Good news: if your home country has signed a double taxation treaty with Italy, you will not pay tax twice on the same income. Italy has signed such treaties with the vast majority of countries in the world.
IRPEF (Imposta sul Reddito delle Persone Fisiche ), Italy’s personal income tax. It is progressive, with 4 brackets following the 2024 reform:
Annual income bracket
IRPEF rate
From €0 to €28,000
23%
From €28,001 to €50,000
35%
Above €50,000
43%
On top of this, regional and municipal taxes apply, generally between 1% and 3% depending on where you live.
🧮 Worked example — without any tax advantage €6,440 €4,200 €10,640 , an effective rate of ~26.6%
This is where the tax regime that attracts many digital nomads comes in: the regime impatriati
The impatriates regime: lower taxes for your first 5 years
regime impatriati . Its main benefit is simple: only 50% of your professional income is taxable for the first 5 years.
Conditions to qualify
You must not have been an Italian tax resident during the previous 3 years (before 2024, this was 2 years)
You must commit to remaining an Italian tax resident for at least 4 years (leaving earlier means losing the benefit)
You must carry out a professional activity on Italian territory (remote work counts)
Your country of origin must have signed a tax treaty or information-exchange agreement with Italy
Southern Italy bonus: If you settle in a southern Italian region (Sicily, Sardinia, Calabria, Campania, Puglia, Basilicata, Molise, or Abruzzo), the taxable portion drops to 40% instead of 50% , meaning 60% of your income is tax-exempt.
🧮 Worked example — with the impatriates regime €16,000 €3,680 Saving: ~€6,960 compared to the standard regime
Situation
Taxable base
Duration
Standard regime
100% of income
—
Impatriates (North / Centre)
50% of income
5 years
Impatriates (Southern Italy)
40% of income
5 years
⚠️ Important: The regime impatriati was revised in 2024 , with stricter eligibility conditions than before. The rules that apply to you depend on the date of your first move to Italy. If you have already benefited from this regime in the past, the new conditions may not apply in the same way. Consult a tax specialist before making any decisions.
FAQ about the Italian digital nomad visa
Is the Italian digital nomad visa open to all non-EU nationalities? In principle, yes. The visa is open to all non-EU nationals who meet the requirements (income, degree or experience, health insurance). Some countries may be subject to specific restrictions. Always check with the Italian consulate in your country of residence.
If I keep clients in my home country, do I still pay taxes in Italy? Yes. Once you are an Italian tax resident (more than 183 days in Italy), you are taxed on your worldwide income, including income from foreign sources. The double taxation treaty between Italy and your home country will generally protect you from paying tax twice on the same income.
Does the impatriates regime apply automatically, or do you need to apply for it? It is not automatic. If you are an employee, you need to submit a formal declaration to your employer. If you are self-employed, you declare it in your Italian tax return. In both cases, it is your responsibility to verify that you meet all the conditions.
