This guide covers moving to Italy in 2026, from choosing a visa route and arriving to tax, healthcare, housing, work and daily life.
What changed in 2025 and 2026
Four rule changes reshape the move to Italy in 2026: citizenship by descent has been sharply narrowed, the flat tax for wealthy new residents has risen by 50 per cent, the single work permit has new issuing and renewal deadlines, and the pensioner 7 per cent regime now covers larger towns. If you are relying on advice written before 2025, several of the routes it describes either no longer exist in the same form or now cost considerably more.
| Change | What it means | Effective from |
|---|---|---|
| Citizenship by descent (Law 74/2025) | Automatic citizenship for foreign-born descendants with another nationality ends unless a parent or grandparent held only Italian citizenship, or a parent lived in Italy for two consecutive years after becoming Italian and before the applicant was born | Applications filed after 27 March 2025 |
| Constitutional Court ruling | The Court rejected the Tribunal of Turin’s challenge to Law 74/2025 (judgment no. 63/2026, decided 11 March 2026); in July 2026 it referred challenges from the Tribunals of Mantua and Campobasso to the EU Court of Justice (order no. 147/2026), so the question is not finally settled | March and July 2026 |
| New-resident flat tax (Article 24-bis) | Annual substitute tax on foreign income rises from €200,000 to €300,000; each family member rises from €25,000 to €50,000 | Residence transferred after 31 December 2025 |
| IRPEF second bracket | Rate on income between €28,000 and €50,000 cut from 35 per cent to 33 per cent; the saving is clawed back for incomes above €200,000 | Tax year 2026 (Budget Law 199/2025) |
| Single work permit (Legislative Decree 83/2026) | The Questura must issue a single work permit within 30 days of a complete application; permit renewals must be requested at least 90 days before expiry, instead of 60 | 22 May 2026 |
| 7 per cent pensioner regime | Qualifying town size in southern regions raised from 20,000 to 30,000 residents (Law 34/2026, article 26) | April 2026 (published in the Gazzetta Ufficiale on 23 March 2026) |
| EU Entry/Exit System (EES) | Biometric registration at Schengen borders for non-EU short-stay visitors | Fully operational 10 April 2026 |
| ETIAS | €20 online travel authorisation for visa-exempt visitors, including British and American citizens | Postponed to 2027, with no firm launch date (reported July 2026) |
Correcting a common assumption: Many articles still say you can claim Italian citizenship through a great-great-grandparent with no generational limit. That was true for applications filed up to 27 March 2025. For anyone applying now, it is no longer the general rule. Read the citizenship section below before you spend money on documents.
Do you need a visa to move to Italy?
If you hold an EU, EEA or Swiss passport, you do not need a visa; you register your residence with the local town hall (comune) once you have lived in Italy for more than three months. Everyone else, including British citizens since 1 January 2021, Americans, Canadians and Australians, must obtain a national long-stay (type D) visa from the Italian consulate covering their place of legal residence before travelling, and then apply for a residence permit in Italy.
| Your nationality | Can you visit without a visa? | To live in Italy you need |
|---|---|---|
| EU / EEA / Swiss | Yes, unlimited | Residence registration at the comune (anagrafe) |
| UK, US, Canada, Australia, New Zealand | Yes, up to 90 days in any 180-day period | National type D visa, then a permesso di soggiorno |
| Countries requiring a Schengen visa | No | Type D visa, then a permesso di soggiorno |
Do not do this: do not enter Italy as a tourist and try to convert your status once you arrive. With very limited exceptions (such as certain family members of EU citizens), long-stay visas must be issued by the consulate before you travel. Overstaying the 90-day limit can lead to fines and an entry ban, and since April 2026 the EES system records every entry and exit automatically.
UK citizens resident in Italy before 1 January 2021 are covered by the Withdrawal Agreement and should hold the relevant residence document. Our Moving to Italy from the UK: Complete Checklist covers the UK-specific steps.
Italian visa routes compared
The right visa depends on how you will support yourself: employment, remote work, passive income, study, investment or family ties. Italy does not have a single “move here” visa, and income thresholds are applied consulate by consulate, so treat the figures below as the starting point, not a guarantee.
| Visa route | Who it suits | Key financial threshold | Can you work? | Notes |
|---|---|---|---|---|
| Subordinate work (decreto flussi) | Employees with an Italian job offer | Set by the employment contract | Yes, for the sponsoring employer | Subject to annual quotas: 164,850 places in 2026 within 497,550 for 2026 to 2028 |
| EU Blue Card | Highly qualified employees | Around €36,300 gross a year (latest ISTAT-based figure reported in 2026) | Yes | Outside the quota system; confirm the current threshold with the Prefettura |
| Digital nomad / remote worker | Highly qualified remote employees and freelancers, working for employers or clients in Italy or abroad | At least about €24,789 a year (three times the health-charge exemption threshold); some consulates quote more | Yes, remote work only | In force since 5 April 2024; at least six months of prior remote-work experience required |
| Elective residence | Retirees and people living on passive income | Roughly €31,000 a year per applicant | No work of any kind | Requires a registered lease or a deed for property in Italy |
| Self-employment | Freelancers and business founders | Varies by activity | Yes | Only 650 self-employment quota places in 2026 |
| Investor visa | Investors | From €250,000 (innovative start-up) upwards | Yes | Covered in our residency guide |
| Family reunion | Spouses, children and dependent parents of legal residents | Sponsor’s income and housing tested | Yes | Sponsor applies first through the Prefettura |
| Study | Students enrolled on a recognised course | Proof of funds | Limited part-time hours | Converts to work status in some cases |
Where sources disagree: published figures for the digital nomad visa range from about €24,789 to €28,000 a year, because the threshold is derived from a healthcare-exemption figure that consulates convert differently. For elective residence couples, most consulates have asked for the full amount per applicant, but a July 2025 Rome administrative court ruling overturned a refusal that had applied the full individual figure to every family member. Confirm the exact figure with the consulate that will handle your file.
For step-by-step application detail, see:
- Italy Digital Nomad Visa: Requirements & Application
- How to Get Residency in Italy
- Working in Italy as an Expat
If your case involves a refusal, a family member or a quota application, a specialist adviser can save months. Browse visa lawyers in Italy and immigration specialists in Italy in our directory, or read How to Find an Immigration Lawyer in Italy.
Citizenship by descent after Law 74/2025
Italian citizenship by descent (jure sanguinis) still exists, but since 28 March 2025 it is available to foreign-born applicants who hold another nationality only in narrow circumstances. Before the change, any descendant of an Italian who had not renounced citizenship could usually claim it, however many generations back. That open-ended route has closed for new applicants.
| Applicant situation | Before 28 March 2025 | From 28 March 2025 |
|---|---|---|
| Application filed (consulate, comune or court) by 27 March 2025 | Old rules | Old rules still apply |
| Parent or grandparent held only Italian citizenship | Eligible | Eligible |
| Parent lived in Italy for at least two consecutive years after becoming Italian and before your birth | Eligible | Eligible |
| Great-grandparent or earlier ancestor was the last Italian-only citizen | Usually eligible | Generally not eligible |
| Ancestor naturalised elsewhere or held dual nationality | Assessed case by case | May be excluded, as eligibility now looks for an exclusively Italian parent or grandparent |
The Constitutional Court rejected the first constitutional challenge to the law in March 2026 (judgment no. 63/2026), so the reform currently stands. In July 2026, however, it referred challenges from two other courts to the EU Court of Justice (order no. 147/2026), and those proceedings are suspended pending the ruling, so specific family situations (for example, an ancestor who naturalised while their children were minors) remain contested.
Warning: if your claim depends on an ancestor beyond your grandparents, do not order costly certified translations or apostilles until a qualified Italian lawyer has reviewed your family tree against the new rules. Our directory lists legal specialists in Italy, and our Certified Translation Services in Italy guide explains when sworn translations are needed.
Your first weeks in Italy: the arrival checklist
Non-EU arrivals must apply for a residence permit within eight working days of entering Italy, usually by submitting a postal kit at a Poste Italiane office, then attend a fingerprinting appointment at the Questura. The other early steps are getting a tax code, registering your residence and enrolling with the health service.
| Step | Where | Typical timing | Approximate cost |
|---|---|---|---|
| Codice fiscale (tax code) | Agenzia delle Entrate, or Italian consulate before travel | Before or on arrival | Free |
| Permesso di soggiorno application | Poste Italiane “Sportello Amico” (postal kit), then Questura | Within 8 working days of arrival | €70.46 (3 months to 1 year) or €80.46 (1 to 2 years), plus €16 revenue stamp and €30 postal fee |
| Residence registration (residenza) | Ufficio anagrafe at your comune | Once you have an address; local police may verify it | Usually free; identity card fee varies |
| Health service registration (SSN) | Local health authority (ASL) | After residence and permit | Free for employees; fee-based for many others |
| Bank account | Any Italian bank | After codice fiscale | Varies |
| Driving licence | Motorizzazione Civile | Exchange rules depend on your country | Varies |
Note on fees: the permit fees above are those published by Italian information services; fees have been challenged in court in the past and may change. Check with Poste Italiane or the Polizia di Stato before you pay.
Plan your relocation budget with How Much Does It Cost to Move to Italy? and compare removal firms in Best International Moving Companies for Italy, or go straight to relocation services in Italy.
Tax: what you will pay as an Italian resident
You become an Italian tax resident if, for most of the tax year, you are registered with the anagrafe, have your residence or domicile in Italy, or are physically present there; residents are taxed on worldwide income. Personal income tax (IRPEF) is progressive, and regional and municipal surcharges are added on top.
| Taxable income (IRPEF, 2026) | Rate |
|---|---|
| Up to €28,000 | 23% |
| €28,001 to €50,000 | 33% (cut from 35% by Budget Law 199/2025) |
| Above €50,000 | 43% |
Clawback for high earners: the two-point cut in the second bracket is cancelled for total incomes above €200,000 through a €440 reduction in certain tax credits. Regional and municipal surcharges vary by location, so two people on the same salary in different cities can pay different totals.
Italian residents must also report foreign assets on their annual return and may pay wealth taxes on foreign financial assets (IVAFE) and foreign property (IVIE). Our Taxes for Expats Living in Italy guide explains the full picture, and Expat Tax Advisers in Italy explains when you need professional help. You can also browse tax advisors in Italy and accountants in Italy in our directory.
Special tax regimes for newcomers compared
Italy offers three main incentive regimes for people moving there: the impatriate regime for workers, the 7 per cent regime for foreign pensioners in the south, and the flat tax for wealthy new residents. Each has strict entry conditions and, in most cases, must be claimed in the first year or the year after you become resident.
| Regime | Who qualifies | Benefit | Duration | Key 2026 point |
|---|---|---|---|---|
| Impatriate workers (Legislative Decree 209/2023) | Highly qualified employees and self-employed people not resident in Italy for the previous 3 tax years | 50% of Italian work income exempt (60% with a minor child), on income up to €600,000 | 5 tax years; must stay resident at least 4 years or repay | Older, more generous versions apply only to earlier arrivals |
| 7% pensioner regime | Recipients of foreign pensions, not Italian tax resident for the previous 5 years, moving from a country with a tax agreement with Italy | 7% flat tax on all foreign income | 9 tax years | Qualifying southern towns raised to 30,000 residents or fewer (Law 34/2026); certain earthquake-affected towns in central Italy also qualify |
| New-resident flat tax (Article 24-bis) | High-net-worth individuals not resident for 9 of the previous 10 years | Fixed annual tax on all foreign income | Up to 15 years | €300,000 a year (€50,000 per family member) for residence moved after 31 December 2025; €200,000 / €25,000 for earlier arrivals |
Correcting a common assumption: if you have read that the Italian non-dom flat tax costs €100,000 or €200,000 a year, both figures are now out of date for new arrivals. The amount was €100,000 for those who moved before 10 August 2024, €200,000 for those moving between 10 August 2024 and 31 December 2025, and is €300,000 for anyone transferring residence from 1 January 2026.
Warning: the impatriate regime does not include a separate southern-Italy uplift in the current rules, and its 50 per cent relief is less generous than the 70 to 90 per cent figures still quoted in older articles. Those higher figures applied to people who moved before 2024.
Healthcare and health insurance
Italy’s national health service (Servizio Sanitario Nazionale, SSN) covers legal residents, but how you gain access depends on your status: employees and the self-employed are enrolled automatically, while elective residence holders, many retirees and some others must either pay for voluntary registration or hold private insurance.
| Your status | SSN access | Cost |
|---|---|---|
| Employee or self-employed in Italy | Compulsory registration | Funded through tax and contributions |
| Holder of an S1 form (for example, a UK State Pensioner) | Registration via the S1 | Covered by the issuing country |
| Elective residence, digital nomad or other non-working residents | Voluntary registration (iscrizione volontaria) where permitted | 7.5% of prior-year income up to €20,658.28, plus 4% on income from €20,658.28 to €51,645.69, with a minimum of €2,000 a year |
| Visa applicants before arrival | Not yet eligible | Private health insurance usually required for the visa |
Note: voluntary registration runs for the calendar year (1 January to 31 December), cannot be split, and is not backdated, so registering in November costs the same as registering in January. Regional rules on who may register voluntarily also differ.
Most visa applications require private health insurance covering Italy for at least the first year. Read Healthcare in Italy for Expats, How to Register for Healthcare in Italy and Health Insurance for Expats in Italy, then compare insurance providers in Italy and healthcare providers in Italy.
Housing: renting or buying
Most newcomers rent first, and for most visa routes you need a registered rental contract or a property deed before the consulate will issue your visa. Short-term holiday lets generally do not satisfy consulates for elective residence applications.
| Contract type | Typical term | Best for |
|---|---|---|
| Canone libero (free-market) | 4 years + 4-year renewal | Long-term settlers |
| Canone concordato (agreed rent) | 3 years + 2-year renewal | Lower rents and tax advantages for landlords in many cities |
| Transitorio (transitional) | 1 to 18 months | Visa applications and first months while you search |
| Student contract | 6 to 36 months | Students in university towns |
Foreigners can buy property in Italy, generally subject to reciprocity with their home country. Read Renting in Italy: Complete Expat Guide, How to Buy Property in Italy as a Foreigner and How to Find an English-Speaking Estate Agent in Italy. Our directory lists housing services and real estate agents in Italy.
Money, banking and the cost of living
You need a codice fiscale to open an Italian bank account, and in practice you will need a local account to pay rent, utilities and taxes by direct debit. Living costs vary sharply: Milan and the larger northern cities are significantly more expensive than southern towns, particularly for rent.
Our Cost of Living in Italy for Expats guide gives city-by-city budgets, and How to Open a Bank Account in Italy explains which documents banks request from non-residents and new residents. You can also browse banking and financial services in Italy.
Working, jobs and starting a business
Non-EU citizens can only work in Italy with a permit that allows it, and most employer-sponsored routes depend on the annual decreto flussi quotas, which are allocated on “click days” early in the year. For 2026, quota applications were scheduled between 12 January and 18 February. Highly qualified workers can often use the EU Blue Card instead, which sits outside the quota system.
| Work route | Quota-limited? | Who applies first |
|---|---|---|
| Standard employment (non-seasonal) | Yes: 76,200 places in 2026 | Employer, via the Ministry of the Interior portal |
| Seasonal work | Yes: 88,000 places in 2026 (agriculture and tourism) | Employer |
| EU Blue Card | No | Employer, via the Prefettura |
| Self-employment | Yes: 650 places in 2026 | Applicant, after obtaining required clearances |
| Digital nomad / remote worker | No | Applicant, via the consulate |
See Working in Italy as an Expat, Jobs for English Speakers in Italy and How to Start a Business in Italy as a Foreigner, or browse employment services in Italy.
Schools, driving and daily life
Children resident in Italy have the right to attend state school regardless of nationality, and many expat families choose international schools in Milan, Rome, Florence and other large cities. Driving rules depend on where your licence was issued, and the rules for exchanging non-EU licences, including UK licences, have changed several times since Brexit.
- Education: International Schools in Italy and education providers in Italy
- Driving: Driving in Italy as a Foreigner and How to Exchange a UK Driving Licence in Italy
- Utilities and transport: transport and utilities services in Italy
- Community: lifestyle and community groups in Italy
Check before you rely on it: licence-exchange deadlines for British residents have been extended and amended more than once. Confirm the current position with the Motorizzazione Civile or the British Embassy in Rome before your current licence becomes invalid for Italian residents.
Where to live in Italy
The best place to live depends on your income source and priorities: Milan for corporate jobs, Rome and Florence for culture and international communities, Bologna and Turin for value in the north, and southern regions for lower costs and, for pensioners, the 7 per cent tax regime.
| Area | Strengths | Trade-offs |
|---|---|---|
| Milan and Lombardy | Most English-speaking jobs, international schools, transport links | Highest rents in Italy |
| Rome and Lazio | Embassies, international organisations, large expat community | Bureaucracy and traffic |
| Florence and Tuscany | Culture, popular with retirees and remote workers | Tourist pressure on rents in the centre |
| Bologna and Emilia-Romagna | University city, strong services, central location | Tight rental market |
| Southern regions and islands | Lower living costs; 7 per cent pensioner regime in qualifying towns | Fewer English-language services, weaker job market |
Read Best Places to Live in Italy for detailed comparisons.
Honest downsides to plan for
Italy rewards patience: residence permits, registrations and renewals can take months, and procedures vary between Questure and comuni. Expect to visit offices in person, to be asked for documents in Italian, and to receive different answers from different officials.
- Bureaucracy: permit cards can arrive months after the application; keep your postal receipt, as it serves as proof of a pending application.
- Language: outside the main cities, everyday administration is conducted almost entirely in Italian.
- Employment: salaries are generally lower than in the UK, US or northern Europe, and quota-based work visas are competitive.
- Shrinking incentives: tax regimes have become less generous with each budget since 2024, and citizenship by descent has narrowed.
For a fuller, balanced view, read What Is It Like Living in Italy as an Expat? and Is Italy a Good Place to Live?.
Frequently asked questions
