ItalyResidency by InvestmentActive - three distinct immigration and tax regimes
🇮🇹 Italy Investor Visa, New Resident Flat Tax and Pensioner Regime
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.
- Permit type
- Residence permit
- Qualifying requirement
- Investor Visa from EUR 250,000; new-resident flat tax EUR 300,000/year; pensioner regime requires no investment
- Processing time
- 3-6 months (Investor Visa, application to residence permit)
- Residence obligation
- 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.
- Principal benefit
- 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.
residency pathway
investment
indicative
published wording
residency pathway
Last updated October 20262 official sourcesData confidence: source-backed