This guide explains working in Italy as an expat in 2026: the Italy work visa and permit routes, contracts, pay, leave, tax and social security.
What changed for workers in 2025 and 2026
Italy has changed more rules affecting foreign workers in the past twelve months than in several previous years combined: permit processing, pay transparency, payslip tax breaks and pensions have all moved. If you read a guide to working in Italy written before 2026, check every figure in the table below against it. For the wider move, see our complete guide to moving to Italy.
| Change | Date in force | What it means for you |
|---|---|---|
| Single work permit reform (Legislative Decree 83/2026, implementing EU Directive 2024/1233) | 22 May 2026 | The Questura must issue a single work-and-residence permit within 30 days of a complete application. Renewals must now be filed at least 90 days before expiry (previously 60). |
| Pay transparency (EU Directive 2023/970, which member states had to transpose by 7 June 2026) | June 2026 (check Italy’s implementing rules) | Under the directive, job adverts must give pay information, employers may not ask about your salary history, and pay gaps of 5% or more between men and women trigger a joint assessment. |
| Middle income tax band cut (2026 Budget Law, Law 199/2025) | 1 January 2026 | The IRPEF rate on income between €28,000 and €50,000 falls from 35% to 33%. |
| Productivity bonuses taxed at 1% (Law 199/2025) | 2026 and 2027 | Eligible performance bonuses up to €5,000 (previously €3,000) are taxed at 1% (previously 5%), if your previous year’s employment income was no more than €80,000. |
| Collective pay rises taxed at 5% (Law 199/2025) | Pay rises paid in 2026 | Private-sector employees with 2025 employment income of no more than €33,000 pay a 5% substitute tax on increases from collective agreements renewed between 2024 and 2026. |
| Night, holiday and shift allowances taxed at 15% (Law 199/2025) | 2026 | Up to €1,500 of such allowances taxed at 15% for employees whose 2025 income was no more than €40,000. |
| Electronic meal vouchers (Law 199/2025) | 2026 | The tax-free value of an electronic meal voucher rises from €8 to €10 a day; paper vouchers stay at €4. |
| Automatic supplementary pension enrolment (Law 199/2025) | 1 July 2026 | New private-sector hires are enrolled automatically in a supplementary pension scheme unless they opt out. |
| Decreto flussi 2027 window | Pre-filling 23 October to 7 December 2026 | Employers hiring non-EU staff for 2027 must prepare applications now; non-seasonal submissions open on 16 February 2027. |
Callout: correcting an outdated assumption. Many English-language articles still describe the nulla osta process as taking “several months” with no legal deadline at the permit stage, and quote a 60-day renewal window. Since 22 May 2026 the Questura has a 30-day deadline once your file is complete, and you must apply to renew 90 days before your permit expires. In practice, delays still occur in busy cities, so keep your post office receipt safe.
Do you need a permit to work in Italy?
If you hold an EU, EEA or Swiss passport, no: you can take any job in Italy and simply register your residence with the local comune. Everyone else needs a residence permit that authorises work, and in most cases the permission must be in place before you start.
| Your nationality | Can you work on arrival? | What you need |
|---|---|---|
| EU, EEA or Swiss | Yes | Register residence at the comune if staying more than three months; get a codice fiscale |
| British (arrived after 31 December 2020) | No | A national (type D) visa for work, then a permesso di soggiorno for work |
| British (resident in Italy by 31 December 2020) | Yes | Your Withdrawal Agreement residence document |
| US, Canadian, Australian and other non-EU | No | A national (type D) visa for work, then a permesso di soggiorno for work |
| Non-EU family member of a resident | Usually yes, once the family permit is issued | Permit for family reasons, which normally allows work |
| Non-EU student | Part time only | Study permit allows limited part-time work |
Callout: the 90-day visit is not a work right. Visa-free visitors, including British and American citizens, may stay up to 90 days in any 180-day period, but that does not allow paid work for an Italian employer. Taking a job on a visitor stay can lead to fines for the employer and refusal of future permits for you.
For the full picture on permits and how residence registration works, see our guide to How to Get Residency in Italy. Advisers who can help are listed in our Italy directory.
Work routes compared: which one fits you?
The right route depends on who pays you and how qualified you are: an Italian employer hiring an ordinary role needs a quota place, a well-paid graduate role can use the Blue Card, and a foreign employer or client points you towards the digital nomad visa.
| Route | Best for | Quota (decreto flussi)? | Nulla osta needed? | Key threshold | Can you change employer? |
|---|---|---|---|---|---|
| Subordinate employment (lavoro subordinato) | Most job offers from an Italian employer | Yes: 76,200 non-seasonal places a year | Yes | Pay at collective-agreement level; employer income tests apply for some hires | Yes, subject to notifying the authorities |
| Seasonal work | Agriculture and tourism | Yes: 88,000 places in 2026, 89,000 in 2027 | Yes | Seasonal contract | Limited |
| EU Blue Card | Graduates or experienced specialists in qualified roles | No | Yes, issued outside the quota | At least Istat’s average annual gross salary, and a contract of at least six months | Yes, within EU Blue Card rules |
| Intra-company transfer | Staff moved by a multinational group | No (outside quota) | Yes | Set by the group posting | Linked to the group |
| Digital nomad / remote worker visa | Highly qualified remote workers paid from abroad | No | No | Annual income of at least about €24,789 (three times the health-charge exemption level) | Not applicable |
| Self-employment | Freelancers and business founders | Yes: 650 places a year | Yes, for most activities | Varies by activity | Not applicable |
Callout: thresholds move every year. The Blue Card salary threshold is Istat’s average annual gross salary, which is revised periodically and has risen in recent years. The digital nomad income test is likewise a multiple of a figure that changes. Confirm the current amount with the Prefettura or the Italian consulate before signing a contract.
The decreto flussi: how the quota system works
Most non-EU workers hired by an Italian employer enter through the decreto flussi, an annual quota of work permits allocated on fixed “click days”. If the quota for your category runs out, your employer must wait for the next year.
The current three-year plan covers 2026 to 2028. For 2026 it allowed 164,850 entries; reports on the 2027 programme give 165,850. The main categories for 2027 are:
| Category | 2027 quota | Click day 2027 (from 9:00) |
|---|---|---|
| Seasonal agriculture | 89,000 combined seasonal | 12 January 2027 |
| Seasonal tourism | (within the seasonal total) | 9 February 2027 |
| Non-seasonal employment | 76,200 | 16 February 2027 |
| Domestic and family care | 14,000 (within the 76,200) | 18 February 2027 |
| Self-employment | 650 | Not stated in the sources reviewed |
Applications for 2027 can be pre-filled on the Ministry of the Interior’s portal from 23 October to 7 December 2026, and can be submitted until 31 December 2027 or until the quota runs out.
How the process works, step by step:
- Labour market check. For non-seasonal roles, the employer first asks the local job centre (Centro per l’Impiego) whether a suitable worker is already available. If there is no answer within eight days, the employer can proceed.
- Professional certification. A labour consultant or accredited employers’ organisation usually certifies (asseverazione) that the employer and the job are genuine.
- Click day submission. The employer files the application on the portal on the relevant click day.
- Nulla osta. Processing takes roughly 20 days for seasonal and 60 days for non-seasonal applications, according to 2026 guidance. For some nationalities, extra police and labour inspectorate checks apply.
- Visa. You apply for the work visa at the Italian consulate in your country of residence, with the nulla osta.
- Arrival and contract. Within eight days of entering Italy you sign the residence contract (contratto di soggiorno), now done online, and apply for your permesso di soggiorno.
Callout: do not pay for a quota place. The quota system attracts fraud. Genuine nulla osta applications are filed by the employer, not sold to workers. If anyone asks you to pay to “secure” a click day slot, walk away. If you need independent help, see our guide on how to find an immigration lawyer in Italy.
The EU Blue Card for qualified professionals
The EU Blue Card is the fastest employer-sponsored route for qualified professionals because it sits outside the quota system: you need a qualifying role, a contract of at least six months and a salary at least Istat’s average annual gross salary (a figure in the mid-€30,000s that is updated periodically).
Your salary must also meet the minimum for your role under the applicable national collective agreement (CCNL), whichever is higher. You generally need a higher education qualification or, for some sectors, relevant professional experience. Your employer applies for the nulla osta at the Sportello Unico per l’Immigrazione of the Prefettura, after which you apply for the visa and then the permit.
| Feature | EU Blue Card | Standard work permit (decreto flussi) |
|---|---|---|
| Quota | None | Annual quota, allocated on click days |
| Timing | Any time of year | Fixed click days, usually January and February |
| Salary floor | Istat’s average annual gross salary | Collective-agreement minimum for the role |
| Qualification | Degree or equivalent professional experience | None specific |
| Family | Family reunification on favourable terms | Standard family reunification rules |
Remote work, digital nomads and foreign employers
If your employer is outside Italy, you cannot simply carry on working from an Italian flat: you need a permit that allows it, Italian tax and social security may apply, and your employer may acquire Italian obligations.
For non-EU nationals, the main option is the digital nomad or remote worker visa, which sits outside the quota and needs no nulla osta. It requires highly qualified work, income of at least about €24,789 a year and health insurance. See our full Italy Digital Nomad Visa guide for the details and the conflicting figures quoted by different consulates.
Points that employers and remote workers often overlook:
- Italian employment law can apply. A permanent employee based in Italy is normally protected by Italian employment law, even if the contract says it is governed by English or another law. That includes Italy’s stronger dismissal protection.
- Permanent establishment risk. A single remote employee who does not conclude business for the employer in Italy is unlikely to create a taxable presence. If the worker negotiates contracts, or the employer provides an office, Italian corporate tax and registration obligations may follow.
- Social security. For an Italian-resident employee, total pension contributions are 33% of gross pay, of which 9.19% is deducted from the worker. A temporarily posted worker may be able to stay in their home system under a social security agreement. For UK employers, the UK–EU Trade and Cooperation Agreement includes detached-worker rules for temporary postings; confirm the maximum period and the certificate you need with HMRC before the move.
- Health and safety. Italian workplace safety rules, including for accidents at home during working hours, apply to people working in Italy.
Callout: tax residence can start sooner than you think. If you spend 183 days or more in Italy in a year, or register as resident, you are likely to be an Italian tax resident and taxed on your worldwide income. Our guide to Taxes for Expats Living in Italy explains the tests and the treaty relief.
Employment contracts: permanent, fixed-term and probation
Most Italian jobs are offered on an open-ended contract (contratto a tempo indeterminato); fixed-term contracts are allowed but tightly limited, with a free first 12 months and an overall cap of 24 months.
| Contract feature | Rule |
|---|---|
| Fixed term without a stated reason | Up to 12 months |
| Fixed term overall maximum (same employer, equivalent duties) | 24 months, unless the collective agreement says otherwise |
| Reason (causale) required | After the first 12 months, and for each renewal beyond 12 months |
| Maximum extensions (proroghe) | 4 within the 24 months; a fifth converts the contract to permanent |
| Gap before re-hiring on a new fixed term | 10 days after a contract of up to six months; 20 days after a longer one |
| Working on after expiry | Converts to permanent after 30 days (contract up to six months) or 50 days (longer contract) |
| Deadline to challenge a fixed-term contract | 180 days after it ends |
Probationary periods (periodo di prova) must be agreed in writing at the start, and their length is set by your collective agreement according to your grade. Notice periods are also set by the collective agreement, based on your category and length of service, rather than by a single statutory figure.
Callout: read your CCNL, not just your contract. In Italy the national collective agreement for your sector (CCNL) decides much of what matters: minimum pay, grade, notice, probation and extra leave. Ask your employer which CCNL applies and get a copy. If your offer letter does not name one, ask why.
Pay, hours and leave: what Italian law guarantees
Italy has no statutory minimum wage. Instead, minimum pay is fixed by the sector collective agreements, and the law guarantees a 40-hour standard week, at least four weeks of paid holiday and a thirteenth-month salary.
| Entitlement | Legal standard | Notes |
|---|---|---|
| Minimum pay | Set by your sector CCNL | No national minimum wage |
| Standard working week | 40 hours | Collective agreements may set fewer |
| Maximum average hours, including overtime | 48 hours per seven days | Normally averaged over four months |
| Daily rest | 11 consecutive hours in every 24 | |
| Paid annual leave | At least four weeks | At least two weeks in the year they accrue; the rest within 18 months. Many agreements add more |
| Thirteenth-month salary (tredicesima) | Yes | Normally paid in December |
| Fourteenth-month salary (quattordicesima) | Only under some CCNLs | Common in commerce and tourism, for example |
| Severance pay (TFR) | Accrues throughout employment | Paid when the job ends for any reason, in addition to notice. Check your payslip for the amount set aside each month |
| Sick leave for a child aged 3 to 14 | 10 days a year (previously five) | From the 2026 Budget Law |
Salaries are quoted gross and annual (RAL, retribuzione annua lorda). Divide by 13 or 14, depending on your agreement, to see your gross monthly pay, then expect contributions and tax to come off. Pay levels vary widely by region: northern cities such as Milan usually pay more but cost more; our guide to the Cost of Living in Italy for Expats helps you compare an offer against real costs.
Callout: pay transparency. The EU Pay Transparency Directive had to be in force in member states by 7 June 2026. Under it, employers must give pay information when advertising a role and may not ask what you earned before. Check how Italy’s implementing rules apply to your employer.
Your payslip: contributions, tax and 2026 tax breaks
Your gross pay is reduced first by your 9.19% pension contribution to INPS, then by income tax (IRPEF) at 23%, 33% and 43%, plus regional and municipal surcharges. Several 2026 measures lower the bill for many employees.
| Payslip item | 2026 rate | Who pays |
|---|---|---|
| INPS pension contributions (IVS) | 9.19% | Employee |
| INPS pension contributions (IVS) | 23.81% | Employer |
| IRPEF on income up to €28,000 | 23% | Employee |
| IRPEF on income from €28,000 to €50,000 | 33% (35% in 2025) | Employee |
| IRPEF on income above €50,000 | 43% | Employee |
| Regional and municipal surcharges | Vary by region and comune | Employee |
| Productivity bonuses (up to €5,000) | 1% substitute tax | Employee, if prior-year income no more than €80,000 |
| Collective pay rises paid in 2026 | 5% substitute tax | Employee, if 2025 income no more than €33,000 |
| Night, holiday and shift allowances (up to €1,500) | 15% substitute tax | Employee, if 2025 income no more than €40,000 |
The employer also pays other contributions, such as workplace accident insurance (INAIL), on top of its pension share, so the total cost of employing you is well above your gross salary.
The impatriate regime can halve your taxable salary. If you move your tax residence to Italy, have high qualifications or specialist skills and were not resident in Italy for the previous three tax years, 50% of your work income may be exempt (60% if you move with a minor child), up to €600,000 of income a year, for up to five years. You must stay resident for at least four years. The details, and the outdated 70% and 90% figures you will still see quoted elsewhere, are covered in our Taxes for Expats Living in Italy guide.
Working as a freelancer (partita IVA)
To work for yourself in Italy you register a VAT number (partita IVA) with the Agenzia delle Entrate. Many newcomers use the flat-rate regime (regime forfettario), which taxes profits at 15%, or 5% for the first five years of a genuinely new activity, if revenue stays within €85,000 a year.
| Forfettario rule | 2026 position |
|---|---|
| Revenue ceiling | €85,000 a year |
| Substitute tax rate | 15%; 5% for qualifying start-ups |
| Employment or pension income limit | Previous year’s employment income must not exceed €35,000 (extended for 2026; previously €30,000) |
| Main client restriction | You cannot use the regime if most of your income comes from your current employer, or an employer from the previous two years |
You also pay your own INPS contributions, and non-EU citizens need a permit that allows self-employment, which for most activities falls within the small self-employment quota of 650 places a year. Setting up a company is a different exercise: see How to Start a Business in Italy as a Foreigner.
Callout: the forfettario is not always the cheapest option. If you qualify for the impatriate regime, the two generally cannot be combined. Model both with an accountant before you register.
Your first weeks: the paperwork checklist
Before your first payday you will need a tax code, a residence permit (or receipt) if you are non-EU, a registered address and an Italian bank account.
| Task | Where | When |
|---|---|---|
| Codice fiscale (tax code) | Agenzia delle Entrate, or the Italian consulate before you travel | Before or on arrival |
| Sign the residence contract (non-EU, flussi route) | Online | Within 8 days of entry |
| Apply for the permesso di soggiorno (non-EU) | Post office (Sportello Amico) postal kit, then the Questura | Within 8 working days of arrival |
| Register residence (residenza) | Comune registry office (ufficio anagrafe) | Once you have an address |
| Open a bank account for your salary | Any Italian bank | After the codice fiscale |
| Register with the national health service (SSN) | Local health authority (ASL) | After the permit or residence registration |
Our guides on How to Open a Bank Account in Italy, Renting in Italy and How to Register for Healthcare in Italy walk through each step.
Frequently asked questions
