The Regime for New Tax Residents is a tax incentive designed for individuals who transfer their tax residence to Italy and earn income produced abroad. It allows them to pay a fixed annual substitute tax instead of ordinary IRPEF on foreign‑source income. Who can access the regime Eligible individuals are those who: transfer their tax […]

In December 2025, amendments were issued concerning: amortisation of intangible assets; purchase of goods with resale options; discounting of dismantling and restoration provisions; substitute tax on the revaluation of reserves: the tax liability must be recorded in equity, not in the income statement. In June 2025, the new OIC 30 on interim financial statements was […]

The tax regime is a personal income tax (IRPEF) incentive for individuals returning to Italy after a period abroad, and working in Italy as employees, self‑employed professionals, or entrepreneurs. It allows taxation on only a portion of income for a period that varies depending on the case. How it works (general rules) The incentive reduces […]