The Firm assists its clients in preparing the dossier required to obtain recognition of tax benefits for new residents and inbound workers.
The new‑resident regime (Art. 24‑bis TUIR) provides a flat substitute tax on foreign‑source income for individuals transferring their tax residence to Italy, equal to €300,000 starting from 2026.
Valid for 15 years, it grants exemption from inheritance/donation taxes on foreign assets and from foreign‑asset reporting obligations. Here are the main details of the optional regime for new residents:
• **Recipients:** Individuals transferring their tax residence to Italy who have not been tax‑resident in Italy for at least 9 of the previous 10 tax years.
• **Benefits:** Substitute tax (flat tax) on foreign‑source income, exemption from IVIE (foreign real estate) and IVAFE (foreign financial assets), exemption from foreign‑asset reporting (Form RW).
• **Costs:** From 01‑01‑2026, the annual substitute tax amounts to €300,000.
• **Compatibility:** It is possible to combine the new‑resident regime (for foreign‑source income) with the inbound workers regime (for Italian‑source income).
Additional related benefits:


Incentives for purchasing a first home with reduced taxes (registration tax at 2% or VAT at 4%), provided that residence is transferred within 18 months from the deed. For qualified workers and directors transferring their residence to Italy, a reduction of the IRPEF taxable base up to 50% (or 60%) applies, on a maximum eligible income of €600,000.