Why returning today is more convenient than before
In past years, many Italians abroad chose to remain outside the country even when they wished to return, often discouraged by the tax burden or bureaucratic complexity. But today, the context has changed profoundly. The regime degli impatriati (inbound workers regime) in Italy represents a concrete tool to facilitate the return of qualified workers, retirees, researchers, professionals and even freelancers.
If you are considering returning to live in Italy, or moving to Italy from abroad for work or family reasons, this article explains why now is the right time to do so and what you need to know to benefit from the tax incentives for returnees.
What the inbound workers regime is and who can benefit from it in 2025
The regime degli impatriati in Italy is a measure introduced to attract human capital to the country by offering favorable taxation for those who move to Italy after a period abroad. The regulation is contained in Art. 16 of Legislative Decree 147/2015, but it has been updated several times, with significant changes in 2024 and confirmed in 2025.
Who can access the regime in 2025?
- Italian or foreign citizens who transfer their tax residence to Italy after at least 3 years of residence abroad,
- Employees or self-employed workers, freelancers, researchers, university professors,
- Retirees and managers who receive income from activities carried out in Italy,
- Those who have not been tax residents in Italy in the 3 years preceding their return.
Note: the updated rules (source: Italian Revenue Agency) specify that it is necessary to actually transfer both official and tax residence, and to carry out a work activity in Italy, even remotely (smart working).
What tax benefits are available for those returning to Italy
In 2025, the benefit consists of a reduction of the taxable IRPEF base:
- Income from employment, self-employment or business is exempt from taxation for 50% of its taxable amount, or 40% if the worker moves to Italy with at least one minor child, or if a child is born during the period of benefit;
- For those who move to certain southern regions (e.g. Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardinia, Sicily), the exemption can reach up to 60% or 70%;
- The duration of the benefit is 5 years, extendable for another 5 under specific conditions (e.g. minor children, purchase of a primary home).
These are therefore very concrete tax incentives for those returning to Italy, designed to ensure a significant reduction of taxable income. In many cases, this translates into an effective taxation rate between 10% and 20%, compared to the much higher ordinary rate.
Procedure to access the regime: how to do it in practice
Those wishing to access the regime degli impatriati in Italy must follow these steps:
- Transfer official residence in Italy (notification to the Municipality within 90 days);
- Obtain tax residence by maintaining domicile in Italy for at least 183 days per year;
- Start a new work activity in Italy (employee or self-employed);
- In the case of employment, the benefit can be applied directly by the employer, upon self-declaration by the employee;
- For self-employed workers, a specific communication must be sent to the Italian Revenue Agency following the prescribed procedure.
For those returning after studying or working abroad, or registered with AIRE (Register of Italians Resident Abroad), specific simplifications apply (source: University of Milan).
What the real tax advantages are
Applying this regime means obtaining significant tax advantages over a long period, with a positive impact on personal liquidity and the economic sustainability of returning. Among the concrete benefits:
- Drastic reduction of IRPEF income taxes,
- Possibility to combine the benefit with ordinary deductions and allowances,
- Access to extensions in case of favorable family conditions (e.g. children, home purchase),
- In some cases, compatibility with simplified regimes for self-employed workers.
For retirees or professionals, returning to Italy can therefore take place under far more favorable conditions than in the past.
What changes in 2025: attention to the new requirements
In 2025, as clarified by Impatria, more selective criteria have been introduced, with the goal of limiting access to those with actual qualifications or proven professional experience. The new requirements include:
- Recognized professional qualification,
- Documented proof of work activity abroad,
- Inability to access the regime if returning for non-professional reasons.
This means that, if you are considering moving to Italy from abroad, it is important to plan carefully when and how to do so in order not to miss the tax opportunity.
Returning to Italy today can be a sustainable choice
Today, returning to live in Italy is no longer just an emotional or nostalgic decision: it can also be a fiscally intelligent one. Thanks to the tax incentives for returnees, the Italian system rewards those who return with skills, human capital and the intention to contribute to the local economy.
For professionals, freelancers, but also for retirees or families wishing to start a new chapter of life in their home country, the time is right for a conscious, well-planned and tax-efficient return.
Naturally, every case is different. And when it comes to taxation and tax law, it is always wise to rely on those who know the field well. In some situations, qualified legal and tax support can make the difference between a seized opportunity and a missed one.
