di Simona Draganescu- 22 Maggio 2025.

Impatriate/Expat Regime in 2025: Is It Still Worth Returning to Live (and Work) in Italy?

In recent years, thousands of Italian expatriates have taken advantage of the favorable tax regime for impatriates. But with the changes that came into effect on January 1, 2024, is it still worthwhile to return to Italy in 2025? The answer is: it depends on your situation. Here’s why.

What does the new impatriate/ Expat regime (2024-2025) offer?

– 50% tax exemption on employment or self-employment income earned in Italy;
– Duration: 5 years (no longer extendable to 10 years);
– Maximum eligible income: €600,000 per year;
– No more 70% or 90% reductions: the benefit is now uniformly 50%;
– Only valid for new tax residencies established from 2024 onwards.

Who can benefit (2025 requirements)?

– Not having been a tax resident in Italy in the previous 3 years;
– Establishing tax residency in Italy and remaining there for at least two years;
– Carrying out employment, self-employment, or individual business activity in Italy;
– Holding a university degree and at least 2 years of relevant work experience abroad, or having worked abroad for at least 6 consecutive years.

How does it compare to the old regime (pre-2024)?

Why it may still be worth it in 2025

Despite being more restrictive, the new regime remains attractive for:
– Digital professionals or remote workers who wish to operate from Italy with foreign clients;
– Qualified managers or technical specialists relocating with structured employment contracts;
– Individuals with proven international work or study experience;
– Anyone seeking to legally relocate to Italy with significant income tax savings (50%).

Example: tax savings on €100,000 annual income

A self-employed or employed person returning to Italy in 2025 with €100,000 annual gross income:
– Under standard tax rules would pay around €35,000–40,000 in income tax and surcharges;
– Under the impatriate regime (50% exemption), taxable income drops to €50,000;
– Taxes payable would be around €15,000–17,000.
→ ESTIMATED SAVINGS: €20,000–25,000 per year, for 5 years.

How I can help as a tax advisor

I offer services including:
– Personalized assessment of eligibility for the impatriate regime;
– Tax planning for repatriation and income optimization;
– Assistance with opening VAT numbers, contracts, and revenue agency notifications;
– Multilingual support in Italian, English, and Romanian for international clients.

Want to return to Italy and pay only 50% tax for 5 years?

Contact me for a free and confidential assessment of your position. Returning to Italy is still possible — but only with the right strategy.