Italy

Flat tax regime for new residents (Art. 24-bis TUIR). For transfers of civil residence from 1 January 2026, qualifying new Italian tax residents can elect a €300,000 annual substitute tax on covered foreign income for up to 15 years, alongside a separate residence permit.

Free, with the law behind every answer

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 options 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
For transfers of civil residence from 1 January 2026, the substitute tax is €300,000/year plus €50,000 per electing family member. Earlier transfer dates use their applicable prior amounts. Italian-source income and excluded foreign gains are taxed separately.
Law 199/2025, Article 1 paragraphs 25–26
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.

For transfers of civil residence from 1 January 2026, qualifying new Italian tax residents can elect a €300,000 annual substitute tax on covered foreign income for up to 15 years, alongside a separate residence permit.

Every option 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: For the supported new 2026 transfer, €300,000/year substitute tax, plus individually quoted tax-adviser fees and separately taxed income.
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 law behind these dates

Living there.

Time you must spend there: The program sets no minimum number of days. Renewal still expects it to be your home.
Tax: The substitute tax covers eligible foreign income; Italian-source income and excluded foreign gains remain separately taxed. US citizens still need US tax advice. The annual amount depends on the actual residence-transfer date.

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 ↗
Gather these documents.
- Become resident in Italy under a residence program

Postern can’t run this for you yet.

Postern cannot run this application yet. Missing: This is an Italian tax election, not a residence application. The residence executor records office approval or refusal and cannot currently verify a filed tax election and its electronic acceptance receipt. For a member becoming resident in tax year 2026, the relevant first-year return is filed in 2027. Its official return and election instructions have not been published and pinned, filled from the family record or visually checked. A prior-year return is not substituted.

Options open to you today →

ISSUED TO

YOUR FAMILY

Cover

POSTERN