Question 1

What is Italy's Art. 24-bis TUIR Neo-Resident Lump-Sum Regime?

Accepted Answer

The Art. 24-bis TUIR regime allows individuals transferring tax residency to Italy (who were non-resident in 9 of the prior 10 years) to pay an annual flat substitute tax of €100,000 (€200,000 for transfers after August 2024) covering all foreign-source income for up to 15 years.

Question 2

Can family members be included under the lump-sum regime?

Accepted Answer

Yes, qualifying family members can be included in the special regime by paying an additional annual lump sum of €25,000 per person.

Question 3

How is Italian-source income taxed for neo-residents?

Accepted Answer

Income produced in Italy remains fully subject to standard Italian ordinary income tax (progressive IRPEF brackets up to 43%) and regional/municipal surcharges.

Question 4

What are the standard withholding taxes for non-residents in Italy?

Accepted Answer

Non-residents without Italian tax residency are subject to domestic withholding taxes at source: 26% on dividends and interest, 30% on royalties and intellectual property, and 20% on self-employed professional compensation, subject to lower rates under bilateral Double Tax Treaties.

Question 5

Are assets held abroad exempt from Italian wealth taxes under Art. 24-bis?

Accepted Answer

Yes, taxpayers electing the Art. 24-bis regime are completely exempt from Italian wealth taxes on foreign real estate (IVIE), foreign financial assets (IVAFE), and foreign asset reporting obligations (Quadro RW).

Italy Non-Resident & Lump-Sum Tax Calculator

Income Profile & Regime Election

Statutory Fiscal Comparison Ledger