What changed
Italy's impatriate (impatriati) tax regime was scaled back: the old 70%/90% income exemptions ended, replaced by a 50% exemption (60% with a dependent minor) for five years on the first €600k, with stricter eligibility (prior foreign residence, qualifications).
When
Applies to people relocating from the 2024 tax year onward.
Who's affected
Anyone counting on the old, more generous exemption when moving to Italy — including on the new nomad visa.
Verify
Tax is case-specific — confirm eligibility with an Italian accountant before relying on it.