Italy
Italy Investor Visa + Tax Regimes
Residency · Active - three distinct immigration and tax regimes
Minimum
Investor Visa from EUR 250,000; new-resident flat tax EUR 300,000/year; pensioner regime requires no investment
Timeline
3-6 months (Investor Visa, application to residence permit)
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.
Passport
N/A
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 municipalities in Southern Italy or designated earthquake-affected areas. Immigration status and tax elections remain separate.
- €300,000 Flat Tax: fixed annual tax on qualifying foreign income, regardless of amount.
- Up to 15 years: long-term tax certainty for eligible new residents.
- Still competitive in Europe: attractive for individuals with very high foreign income or significant foreign assets.