Tax Regime for Expatriates: changes from 2024

30 January 2024

A cura di: Andrea Di Nino

Starting in 2024, Legislative Decree No. 209/2023 has introduced significant changes to the preferential tax regime for expatriate workers.

Among the various changes, it was ordered that the tax relief be applied at a rate of 50% of the taxable income for a maximum duration of 5 years. In addition, the income will also be subject to an annual limit of €600,000 and the benefit will only be granted to highly skilled workers who have spent at least 3 years abroad.

A special transitional regime has been introduced for individuals who, while acquiring Italian tax residency in 2024, had transferred their official residence to our country by the 31st of

December 2023. They will be eligible for tax relief according to the old rules which are outlined in Article 16 of Legislative Decree No. 147/2015, and are generally more advantageous.

Finally, a three-year extension of the facilitated regime has been provided for individuals who transfer their official residence to Italy during 2024 and had become owners of their primary residences by the 31st of December 2023.

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