{"id":428,"date":"2026-03-05T14:46:30","date_gmt":"2026-03-05T13:46:30","guid":{"rendered":"https:\/\/www.studioterragni.eu\/vestibulum-sem-velit\/"},"modified":"2026-03-18T09:17:41","modified_gmt":"2026-03-18T08:17:41","slug":"regime-for-new-tax-residents-art-24-bis-tuir","status":"publish","type":"post","link":"https:\/\/www.studioterragni.eu\/en\/regime-for-new-tax-residents-art-24-bis-tuir\/","title":{"rendered":"Regime for New Tax Residents (Art. 24 bis TUIR)"},"content":{"rendered":"<p>The <em>Regime for New Tax Residents<\/em> 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\u2011source income.<\/p>\n<h1>Who can access the regime<\/h1>\n<p>Eligible individuals are those who:<\/p>\n<ul>\n<li><strong>transfer their tax residence in Italy<\/strong>;<\/li>\n<li>have <strong>not<\/strong> been tax residents in Italy for at least <strong>9 out of the 10 years<\/strong> preceding the option.<\/li>\n<\/ul>\n<p>The option may also be extended to qualifying family members (same requirements).<\/p>\n<h1>Ruling (Interpello)<\/h1>\n<p>In principle, a \u201cprobative\u201d tax ruling is required, but it has been optional since 2017.<\/p>\n<h1>How to apply the option<\/h1>\n<p>The option is formalized through:<\/p>\n<ul>\n<li>the <strong>annual income tax return<\/strong> (Form NR section), or<\/li>\n<li>a \u201c<strong><em>remission in bonis\u201d<\/em><\/strong> procedure if it was omitted (with a \u20ac250 penalty).<\/li>\n<\/ul>\n<h1>Which income is covered<\/h1>\n<p>All foreign\u2011source income is included, according to the criteria of Art. 165 TUIR, such as:<\/p>\n<ul>\n<li>foreign real estate income;<\/li>\n<li>foreign investment income;<\/li>\n<li>employment income earned abroad;<\/li>\n<li>self\u2011employment income based abroad;<\/li>\n<li>business income from a foreign permanent establishment;<\/li>\n<li>capital gains from foreign participations;<\/li>\n<li>cryptocurrency income not held with Italian intermediaries.<\/li>\n<\/ul>\n<p>Income earned <strong>through interposed entities<\/strong> (e.g., holding companies, trusts) is also covered.<\/p>\n<p><strong>Excluded income:<\/strong><\/p>\n<ul>\n<li>Capital gains from <em>qualified participations<\/em> realized within the first 5 years.<\/li>\n<\/ul>\n<h1>Excluding specific countries<\/h1>\n<p>The taxpayer may choose to exclude one or more countries from the regime.<br \/>\nFor those countries:<\/p>\n<ul>\n<li>income is taxed under ordinary rules;<\/li>\n<li>the foreign tax credit is available.<\/li>\n<\/ul>\n<p>The choice is <strong>irreversible<\/strong>.<\/p>\n<h1>Substitute tax<\/h1>\n<p>This is a fixed annual tax on foreign\u2011source income, regardless of the amount of income.<\/p>\n<p>Current amounts:<\/p>\n<ul>\n<li><strong>\u20ac300,000<\/strong> per year for individuals transferring residence from 1 January 2026;<\/li>\n<li><strong>\u20ac200,000<\/strong> for transfers between 11 August 2024 and 31 December 2025;<\/li>\n<li><strong>\u20ac100,000<\/strong> for transfers up to 10 August 2024;<\/li>\n<li>For family members: <strong>\u20ac50,000<\/strong> per year from 2026 (previously \u20ac25,000).<\/li>\n<\/ul>\n<p>Payment is made in a single instalment.<\/p>\n<h1>Effects of the option<\/h1>\n<p>During this regime, the taxpayer:<\/p>\n<ul>\n<li>does <strong>not<\/strong> file the RW form (except for qualified participations in the first 5 years);<\/li>\n<li>does <strong>not<\/strong> pay IVIE or IVAFE.<\/li>\n<\/ul>\n<h1>Duration, withdrawal and termination<\/h1>\n<ul>\n<li>Duration: <strong>15 years<\/strong>, non\u2011renewable.<\/li>\n<li>Withdrawl is allowed at any time.<\/li>\n<li>Termination occurs if:\n<ul>\n<li>the substitute tax is not paid;<\/li>\n<li>residence is transfered abroad.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Family members may continue the regime independently.<\/p>\n<h1>Successions and donations<\/h1>\n<p>If the taxpayer dies or makes a gift during the regime:<\/p>\n<ul>\n<li>inheritance\/gift tax applies <strong>only<\/strong> to assets located in Italy;<\/li>\n<li>foreign assets are <strong>exempt<\/strong>.<\/li>\n<\/ul>\n<p>If certain countries were excluded from the regime, the exemption does not apply for assets located in those countries.<\/p>\n<h1>Summary<\/h1>\n<p>The <em>Regime for New Tax Residents<\/em>:<\/p>\n<ul>\n<li>is designed to attract high\u2011net\u2011worth individuals relocating to Italy;<\/li>\n<li>replaces ordinary IRPEF on foreign income with a single fixed tax;<\/li>\n<li>eliminates several compliance obligations (RW, IVIE\/IVAFE, CFC);<\/li>\n<li>lasts 15 years with no possibility of renewal.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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\u2011source income. Who can access the regime Eligible individuals are those who: transfer their tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":482,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/posts\/428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/comments?post=428"}],"version-history":[{"count":1,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/posts\/428\/revisions"}],"predecessor-version":[{"id":487,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/posts\/428\/revisions\/487"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/media\/482"}],"wp:attachment":[{"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/media?parent=428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/categories?post=428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studioterragni.eu\/en\/wp-json\/wp\/v2\/tags?post=428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}