Question 1

Who is eligible for Italy's non-dom regime?

Accepted Answer

Article 24-bis TUIR requires that you have not been an Italian tax resident for at least 9 of the last 10 tax years before transferring residency to Italy. There is no nationality requirement and no minimum income threshold. The regime starts from the tax year of relocation and lasts up to 15 years.

Question 2

How do you apply for the €100,000 flat tax in Italy?

Accepted Answer

You exercise the option in your Italian tax return (Modello Redditi PF) for the year you become tax resident, or earlier via a non-binding ruling (interpello probatorio) submitted to the Agenzia delle Entrate. You pay the €100,000 substitutive tax by 30 June each year (saldo). The option auto-renews annually and is irrevocable for the full 15 years unless revoked.

Question 3

Can family members join the Italian non-dom regime?

Accepted Answer

Yes. Spouse, children, parents, siblings and in-laws can extend the regime by paying €25,000/year each (instead of €100,000). They must also meet the 9-out-of-10-years non-residency condition. There is no cap on the number of family members.

Question 4

Italy €100k vs Greece €100k — which non-dom regime is better?

Accepted Answer

Both regimes charge €100,000/year flat on foreign income for up to 15 years. The key difference: Italy has NO investment requirement, while Greece requires a €500,000 investment in Greek assets within 3 years. Italy's family add-on is €25k/each vs Greece's €20k/each. Italy is generally faster and cheaper to enter; Greece is competitive only if you already plan to invest in Greek property or businesses.

Question 5

Is there an investment requirement for Italy's non-dom regime?

Accepted Answer

No. Unlike Greece's €500,000 investment requirement or Portugal's NHR/IFICI conditions, Italy's Article 24-bis regime has no minimum investment, no minimum stay outside business, and no specific economic substance test. You only need to transfer tax residency to Italy and meet the 9/10-years prior non-residency condition.

Question 6

What counts as foreign-source income under the Italian flat tax?

Accepted Answer

Foreign-source income covered by the €100,000 flat tax includes: salaries from foreign employers (work performed abroad), dividends from non-Italian companies, interest from foreign bank accounts, capital gains on foreign assets, foreign rental income, royalties from foreign sources, and pensions paid by foreign entities. Italian-source income (Italian salaries, Italian rentals, Italian dividends) remains subject to standard IRPEF at 23–43%.

Question 7

Are capital gains and inheritance covered by the €100k flat tax?

Accepted Answer

Capital gains on foreign assets are fully covered by the €100,000 flat tax — no additional Italian tax applies. Important exception: capital gains on qualifying foreign shareholdings (>20% non-listed or >2% listed) sold in the first 5 years are EXCLUDED and taxed at standard 26%. Inheritance and gift tax on foreign-located assets are EXEMPT for non-dom beneficiaries — a major advantage versus standard Italian taxation.

Italy Non-Dom Calculator 2026 — €100,000 Flat Tax