Italy offers a favorable tax regime specifically dedicated to foreign university professors and researchers who choose to relocate to Italy for academic work. This measure was created to encourage the return of qualified professionals and attract international talent to the fields of research and higher education.<\/p>\n\n\n\n
The benefit results in a significant reduction in taxes for foreigners, provided that certain objective and temporal requirements are met. Below is a technical and up-to-date guide on how the incentive works.<\/p>\n\n\n\n
The benefit applies to both EU and non-EU researchers and university professors who transfer their tax residence to Italy, after having carried out research or teaching activities abroad for at least two consecutive years. Both Italian and foreign citizens may access the benefit, provided they have resided abroad continuously during that period.<\/p>\n\n\n\n
This category includes:<\/p>\n\n\n\n
Those who access this regime benefit from a 90% IRPEF (Italian personal income tax) exemption on income derived from research and teaching activities carried out in Italy. In practice, only 10% of the taxable income is subject to personal income tax.<\/p>\n\n\n\n
This measure is considered one of the main Italian expat tax tools aimed at encouraging the return and attraction of talent.<\/p>\n\n\n\n
FAQ<\/strong> To access the favorable tax regime, it is necessary to:<\/p>\n\n\n\n Documents proving the activity carried out abroad must be written in Italian or accompanied by a certified translation.<\/p>\n\n\n\n The benefit can be requested through the employer (the university or research center) by completing the appropriate forms. The tax withholding agent will apply the IRPEF reductions directly in the payslip.<\/p>\n\n\n\n Alternatively, the taxpayer can claim the benefit directly in the income tax return, reporting the income in its reduced amount. In any case, it is essential to keep all documentation proving the right to the favorable regime, in case of audits by the Agenzia delle Entrate (Italian Revenue Agency).<\/p>\n\n\n\n FAQ<\/strong> No. Italian citizens not registered with AIRE are also entitled to access the favorable regime, provided that, in the two tax years preceding the transfer to Italy, they had tax residence in another State according to the provisions of a double taxation treaty.<\/p>\n\n\n\n The favorable tax regime for researchers provides for an extension of the duration of the benefit in the following cases:<\/p>\n\n\n\n
How long does the benefit last?<\/em>
The benefit applies for 6 years, starting from the tax year in which the individual becomes a resident in Italy. It is possible to extend the benefit to 8, 11 or 13 years, if specific family or property requirements are met (e.g., dependent children or purchase of a first home).<\/p>\n\n\n\nRequirements to access the tax benefits for relocating to Italy<\/strong><\/h2>\n\n\n\n
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How the benefit is applied<\/strong><\/h2>\n\n\n\n
Is it necessary to be registered with AIRE to qualify?<\/em><\/p>\n\n\n\nExtension of the benefit in case of children or property purchase<\/strong><\/h2>\n\n\n\n
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Tax residence and taxation for expats<\/strong><\/h2>\n\n\n\n