Italy offers a dedicated visa for digital nomads and highly qualified remote workers, a potentially competitive tax regime and cities well suited to working online. This guide explains how the Italian digital nomad visa works, the income and documentation requirements, how long it lasts, which tax regime is most advantageous, where to live and how Italy compares with Portugal and Spain
The Italian digital nomad visa: requirements and application process
The Italian Digital Nomad Visa was introduced by Article 27(1-sexies) of the Italian Immigration Act and implemented through the interministerial decree of 29 February 2024. It provides an immigration route for highly qualified non-EU nationals who work remotely, either as self-employed professionals, in the classic digital nomad model, or as employees or contractors working remotely for a foreign employer or client.
The main advantage of this visa is that it legally recognises a professional reality that has become increasingly common. Individuals who earn their living through digital work can relocate to Italy while maintaining their existing clients, contracts and professional relationships abroad. Unlike standard work visas, access is not subject to the annual immigration quotas established under the Decreto Flussi, removing the uncertainty and competition associated with quota applications.
The legislation requires applicants to demonstrate high professional qualifications, a minimum level of lawful income, valid health insurance coverage, previous professional experience, suitable accommodation and, for remote employees, a valid employment contract or binding job offer. Each of these requirements is examined in greater detail below.
Applications must be submitted to the Italian consular authority in the applicant’s country of residence. Once in Italy, the visa holder must apply for a residence permit within eight working days at the local police headquarters (Questura) of the province where they intend to reside. Upon issuance of the permit, the individual receives an Italian tax identification number (codice fiscale), enabling access to the principal administrative and tax procedures.
Minimum income requirements and supporting documentation
The income requirement is linked to a variable legal threshold rather than a fixed amount. The law requires annual lawful income equal to at least three times the minimum level established for exemption from participation in Italian healthcare costs. Since this threshold may change over time and can be affected by regional regulations, the exact amount should always be verified at the time of application rather than relying on figures found online.
Applicants must also hold valid health insurance covering medical treatment and hospitalisation throughout Italy for the entire duration of their stay. The legislation does not prescribe a specific minimum coverage amount but requires effective and adequate protection against healthcare expenses.
The documentation package must also include proof of high professional qualifications through academic credentials or an equivalent professional qualification, together with evidence of at least six months of prior experience in the activity that will be carried out remotely. Documentation relating to accommodation is required, while remote employees must provide an employment contract or binding offer. Self-employed digital nomads must also establish an Italian VAT position (Partita IVA).
Many applicants searching for a “freelance visa for Italy” expect a straightforward process. In practice, the quality of the application file is often decisive. Missing documents, incomplete translations or legalisations and insufficient proof of income are among the most common causes of delays. Careful preparation significantly reduces the risk of objections from the authorities.
Duration of the permit and renewal procedures
The residence permit issued to digital nomads and remote workers is valid for a period of up to one year. This relatively short duration reflects the nature of the permit, which is intended to verify periodically that the qualifying conditions continue to exist.
The permit may be renewed annually provided that the original requirements remain satisfied. Applicants must demonstrate the continuation of their remote activity, ongoing compliance with the minimum income threshold and the maintenance of both health insurance and suitable accommodation. The permit clearly identifies the holder as a digital nomad or remote worker.
Family members may accompany or subsequently join the principal applicant through family reunification procedures and may obtain residence permits with the same duration. This aspect should be considered from the outset, as it can affect both accommodation and income requirements.
From a practical perspective, renewal preparations should begin well before the permit expires. Evidence of continued professional activity, income generation and tax compliance should be collected throughout the year. Maintaining organised records of invoices, bank statements and contracts simplifies the renewal process considerably and avoids last-minute difficulties. An updated and orderly file turns renewal into a routine administrative task rather than a stressful race against time.
Is the Italian flat-rate tax regime suitable for digital nomads?
From a tax perspective, the Italian Regime Forfettario (flat-rate tax regime) is often the first option worth considering. It applies a substitute tax of 15%, reduced to 5% during the first five years for qualifying new activities, provided annual turnover does not exceed €85,000. The regime also provides exemption from VAT obligations and significantly simplified accounting requirements.
For many foreign professionals working remotely from Italy with moderate income levels, the regime can be particularly advantageous. Taxable income is calculated by applying a profitability coefficient established for the relevant business category rather than deducting actual expenses. The substitute tax is then applied to this calculated amount, resulting in a relatively low and predictable overall tax burden.
However, the regime is not appropriate in every case. Professionals expecting to exceed the turnover threshold, individuals subject to exclusion rules or those anticipating rapid business growth may be better served by the ordinary tax regime or, for higher-net-worth individuals, by one of Italy’s specialised tax regimes for new residents. The appropriate choice depends entirely on the individual circumstances.
Social security considerations are equally important. The digital nomad’s social security position may be influenced by bilateral social security agreements between Italy and the country of origin. Where no such agreement exists, Italian social security rules generally apply according to the duration and nature of the stay. A combined tax and social security assessment before relocation is therefore essential to determine the true overall cost and avoid either double contributions or gaps in pension coverage.
An example clarifies the scale. A freelancer with €60,000 in fees, applying the 78% profitability coefficient set for many activities, has a taxable base of €46,800, on which the 15% substitute tax amounts to roughly €7,020. Purely by way of illustration, and bearing in mind that the regimes have different bases and requirements, a full 24% rate such as Spain’s Beckham regime, applied to the same €60,000, would yield around €14,400: a comparison that places Italy in a competitive position for income in this range.
The best Italian cities for living and working remotely
There is no universally perfect city for digital nomads. The right choice depends on balancing internet connectivity, cost of living, coworking availability, the presence of an international community and overall quality of life. For remote workers, reliable infrastructure and convenient transportation are often just as important as the attractiveness of the destination itself.
Large cities offer the widest range of services, digital infrastructure and networking opportunities. Milan remains Italy’s leading business and innovation hub, with extensive coworking facilities and a highly international professional environment. Rome combines metropolitan amenities with an unparalleled cultural and historical heritage. The trade-off is that both cities also have the country’s highest housing costs.
Medium-sized cities often provide the best balance. Bologna, with its renowned university and vibrant atmosphere, together with Florence, Turin and Verona, offers excellent services, strong transport connections and a more manageable cost of living while maintaining a high quality of urban life and a rich cultural environment.
Southern Italy is also attracting increasing numbers of remote workers. Cities such as Naples, Palermo, Catania, Bari and Lecce combine a mild climate with lower living costs and growing digital nomad communities. Some smaller towns in Southern Italy even offer incentives for new residents, which can be combined with favourable tax regimes and make relocation even more attractive.
An additional advantage lies in everyday quality of life: a slower pace, outstanding cuisine and exceptional natural surroundings can have a meaningful impact on wellbeing and productivity. The choice of location should therefore be considered together with broader tax and residency planning, as it affects both living costs and long-term professional sustainability.
Comparing Italy with Portugal and Spain
Portugal was among the first European countries to establish a dedicated framework for digital nomads through its D8 Digital Nomad Visa, available to remote workers who meet specific income requirements. From a tax perspective, the IFICI regime, which replaced the former Non-Habitual Resident regime, provides a preferential 20% tax rate on qualifying employment income for eligible individuals.
Spain has taken a similar approach through its Startup Law, introducing a Digital Nomad Visa alongside the tax regime commonly known as the Beckham Law. This regime applies a 24% tax rate to employment income up to a relatively high threshold for a multi-year period. Spain therefore remains a highly competitive destination for internationally mobile professionals.
Against this backdrop, Italy offers its own attractive combination of advantages. The Digital Nomad Visa is supported by a clear legal framework under Article 27 of the Immigration Act, while qualifying professionals may benefit from the Regime Forfettario and, for higher-net-worth individuals, from Italy’s specialised tax regimes for new residents. These incentives are complemented by Italy’s quality of life, healthcare system and central position within Europe.
The choice between Italy, Portugal and Spain cannot be based solely on headline tax rates. The optimal destination depends on the applicant’s income structure, family circumstances, long-term relocation plans and overall wealth objectives. This is the comparison we carry out as Italy Visa Investments, which assists professionals from many countries in choosing among the three jurisdictions: conducted before deciding, it is the most effective way to identify the most advantageous option and build a successful relocation strategy.
