Is the old 70%/90% still default?

For transfers under art. 5 from 2024, practice centres on 50%/40% with a €600,000 cap.

Generally five tax years if conditions hold.

Self-employed eligible?

Yes for qualifying professional income — but not combined with forfettario on the same base.

Last reviewed: 20 August 2026 against public Italian tax practice and treaty materials. Orientation only — not personalised tax advice.

Eligibility is fact-specific. Coordinate with a commercialista before relocating.

Top queries: impatriati tax regime Italy 2026, rientro dei cervelli, Italy inbound worker tax.

Qualifying employment / self-employment income produced in Italy is generally taxable only on 50% (40% with qualifying minor-child cases)
Annual relief cap commonly €600,000
Duration: year of residency + four following years (five years total)
Prior non-residence typically three tax years (longer if returning to the same employer/group)
Stay commitment commonly four years of Italian tax residence
High qualification / specialisation required