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Italy · 2026 Edition
Italy Investor Visa and Flat Tax: The Complete Guide
Italy offers a residence route that needs no job offer and a tax regime that settles all foreign income for a single annual sum, now EUR 300,000 a year for anyone transferring residence from 1 January 2026. This guide sets out the four investor routes and their current thresholds, the flat tax as the statute actually reads rather than as the government websites still describe it, and the succession treatment that in practice decides most cases. It is written for the individual weighing Italy against the alternatives, and for the adviser who has to defend the recommendation.
Every investor visa route with the exact thresholds from art. 26-bis TUI, including the venture capital fund amendment in force from 7 April 2026 that almost nothing in the market reflects. The article 24-bis flat tax at its true 2026 figure of EUR 300,000, with the three cohorts, the civil-code residence trigger and the exemptions nobody prices properly. Inheritance tax, which is the real prize, set against the UK position since 6 April 2025. The 7 per cent pensioners regime and the impatriate regime, and whether they stack. Government and statutory costs only, with their legal basis and the gaps named as gaps. Italy against the United Kingdom, Portugal, Spain, Greece, Malta, Cyprus and Switzerland on current figures. A chapter that exists to disqualify readers honestly, the official uptake statistics with their limits stated, two worked scenarios, and a full sources and verification statement.
Prefer to read online? The complete guide is also published in full on this site.
