Income tax physical persons

Tax advantages after a stay abroad.

© Photo: Freepik

The enormous tax advantages after a stay abroad are also valid for the year 2023. 

The following requirements must be met: 

– The tax residence must have existed abroad for at least 2 years prior to the transfer of residence to Italy;

– The taxpayer undertakes to maintain tax residence in Italy for at least 2 years after the transfer of residence;

– The work activity must be carried out predominantly in Italy.

If these conditions are met, 70 percent of the income is tax-free for a total of 5 years. 

The regulation applies to income from employment, for freelancers and for company income.



Alexander Plattner – WP/StB.

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