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Italy - JURIS

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Brief prepared by advisory desk · Confidential

EUROPE / EURomeISO · IT

Italy

Italy combines a residence-by-investment visa with separate flat-tax regimes for qualifying new residents and foreign pensioners.

Mobility score

10/10

workbook layer

Visa-free

191

destinations

Passport tier

Elite (185+)

workbook layer

Programmes

1

Active

Last updated: September 2026Source-backed programme data77 source referencesData confidence

Residency routes

Lawful residence

Renewable residency that can lead, over time, to permanent residence and, in some jurisdictions, naturalisation.

Italy Investor Visa + Tax Regimes

This record combines three distinct Italian tools: a non-EU Investor Visa from EUR 250,000, a EUR 300,000 annual substitute tax for qualifying new residents, and a 7% foreign-income regime for pensioners relocating to eligible Southern municipalities. Immigration status and tax elections remain separate.

From: Investor Visa from EUR 250,000; new-resident flat tax EUR 300,000/year; pensioner regime requires no investment
Timeline: 3–5 months (move + registration)
Stay: Flat Tax Regime: requires genuine Italian tax residency. 183-day test: generally more than 183 days per year, or residence/domicile in Italy under Article 2 TUIR. Domicile test: now focuses more strongly on where the individual's personal and family life is centred. Investor Visa: no minimum-stay requirement to obtain or renew the permit, provided the investment is maintained. Permanent residence / citizenship: require genuine residence and satisfaction of the ordinary immigration/integration rules. 7% Pensioner Regime: requires registration in the qualifying municipality and effective Italian tax residence, generally 183+ days per year.

View programme and full requirements

Workbook dossier

Programme detail from the September 2026 data release

Last updated: September 2026Source-backed programme data77 source referencesData confidence

Minimum investment: Investor Visa from EUR 250,000; new-resident flat tax EUR 300,000/year; pensioner regime requires no investment
Investment type: Startup or company equity, government bonds, philanthropy, or separate tax-residence elections
Timeline: 3–5 months (move + registration)
Physical presence: Flat Tax Regime: requires genuine Italian tax residency. 183-day test: generally more than 183 days per year, or residence/domicile in Italy under Article 2 TUIR. Domicile test: now focuses more strongly on where the individual's personal and family life is centred. Investor Visa: no minimum-stay requirement to obtain or renew the permit, provided the investment is maintained. Permanent residence / citizenship: require genuine residence and satisfaction of the ordinary immigration/integration rules. 7% Pensioner Regime: requires registration in the qualifying municipality and effective Italian tax residence, generally 183+ days per year.
Best for: Investors or internationally mobile taxpayers who need Italian residence and can separately qualify for the investor, high-net-worth flat-tax, or pensioner regime that fits their profile.

Key benefits

€300,000 Flat Tax: fixed annual tax on qualifying foreign income, regardless of amount.

Data assurance

Country verification

Workbook: 1

Country profile

Workbook

Italy

Country profile is represented from workbook-derived programme and mobility rows.

Checked 2026-06-10

Advisory desk

Workbook-backed brief, prepared for principals.

Programme terms, mobility data and source notes are drawn from the September 2026 data release and should be verified before any mandate proceeds.

Desk note · ItalyItaly combines a residence-by-investment visa with separate flat-tax regimes for qualifying new residents and foreign pensioners. We recommend opening with a structured intake before any programme is shortlisted.

Data layer: September 2026
Program type: Mixed by country
Use: Informational

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Not legal, tax, or immigration advice

Figures are published by the relevant ministries or licensed intermediaries and shown in indicative form. Programmes change; terms of engagement are confidential. Nothing on this page is an offer of citizenship or tax advice.

Up to 15 years: long-term tax certainty for eligible new residents.

Strong European positioning: remains one of the most attractive non-dom-style regimes still available in Europe.

Investor Visa - no minimum stay: residence permit can be maintained without mandatory physical presence.

Approval before investment: Nulla Osta is obtained before committing the qualifying capital.

Entry from €250,000: innovative startup route remains one of the lowest qualifying thresholds among major EU investor-residence programmes.

Investor Visa + Flat Tax: can be combined if the applicant independently qualifies for both regimes.

7% Pensioner Regime: highly favourable taxation on qualifying foreign income for up to 10 years.

Expanded in 2026: eligible municipalities increased from 20,000 to 30,000 inhabitants.

Lifestyle appeal: strong combination of tax planning, healthcare, culture, climate and quality of life.

Limitations / notes

The Investor Visa has no real-estate option.
The EUR 300,000 flat tax and 7% pensioner regime are separate tax elections, not investment routes or citizenship programmes.
Proposals to Tie Flat Tax to Domestic Investment: As of late 2025, political debate intensified around the Flat Tax regime, with the Lega party proposing to tighten access conditions and potentially condition the tax benefit on actual investments in Italy (e.g. startups, research institutions, or Italian financial instruments). These remained proposals only, not enacted law, as of the most recent available reporting — worth monitoring for further developments.

Passport strength

Mobility score

10/10

Visa-free

191 destinations

Tier

Elite (185+)

Schengen access; UK: Yes; USA: Visa-free (ESTA); 191 visa-free destinations