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The information on this page is for educational purposes only and is not legal, tax, or financial advice. Tax laws change frequently and may vary based on individual circumstances. Always verify specific rates, deadlines, and requirements with a qualified tax professional or your local tax authority before making any decisions.
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Italy Digital Nomad Visa: Tax Guide
Visa Rules Updated: March 2026 — verify before relying on this information
Italy launched its digital nomad visa in 2024, pairing it with attractive tax incentives for new residents.
Visa Type
Italy Digital Nomad Visa (Nulla Osta)
Income Requirement
€28,000/year minimum
Duration
1 year, renewable
New resident flat tax
Italy offers a flat tax of €200,000/year on all foreign-source income for new residents who haven't been Italian tax residents for at least 9 of the past 10 years. This is a fixed amount regardless of how much you earn — extremely beneficial for high earners.
Regime forfettario for lower earners
For freelancers earning under €85,000, Italy's regime forfettario (simplified regime) offers a 15% flat tax (5% for first 5 years of new activity) on a percentage of revenue. Combined with reduced social security, this is very competitive.
Planning your move to Italy?
Get a personalized tax breakdown based on your home country and income sources.
INPS social security
Self-employed workers must register with INPS and pay social security contributions. Under the Gestione Separata, rates are approximately 26% of income. Under regime forfettario, you can opt for a 35% reduction.
Codice Fiscale
Your codice fiscale (fiscal code) is essential for all Italian administrative and tax processes. Apply at the Agenzia delle Entrate upon arrival.
Municipal tax (IRPEF addizionale)
In addition to national income tax, Italian municipalities charge their own surcharge (addizionale comunale) typically 0.4-0.9%. This applies even under the flat tax regime for Italian-source income.
Tips for Italy
✓Get your codice fiscale on day one at the Agenzia delle Entrate.
✓If earning under €85,000, the regime forfettario at 5% (first 5 years) is exceptional.
✓The €200,000 flat tax only makes sense if you earn well above that amount.
✓INPS contributions are significant — budget for 26% on top of income tax.
✓Consider a commercialista (Italian tax advisor) — the system is complex.
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