Several categories of NON-EU workers are cap-exempt and the quota limitation system which is the general rule in Italy does not apply to them. In particular, the “quota system” does not apply to:
- highly specialized workers, managers and trainees on assignment to companies of the same group;
- highly qualified workers in possession of an University degree with a job offer in Italy of at least 1 year and a salary of at least € 25,000;
- workers assigned to provide services pursuant to a service agreement stipulated by the Italian host company;
- researchers;
- journalists;
- entertainment, TV and film crews; foreign professors and more.
A special and favourable tax incentive is granted to several categories of people who move to Italy from abroad, including Italian citizens who repatriate.
In addition, a very favorable flat tax regime can be applied to new residents who move to Italy regardless a specific work activity. High-net-worth individuals moving their tax residence to Italy are enabled to apply a substitute tax to their foreign income, amounting to €100,000 for each fiscal year, in lieu of the Italian Income Tax. Additional and detailed information can be found on the Italian Revenue Agency website below:
Agenzia delle Entrate
Tax incentives for attracting human capital in Italy
