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Impatriate regime

Glossary term

Short answer

An impatriate regime is a tax rule that lowers the tax on work income of people who move into a country to work, and in Italy it is the regime in article 5 of Legislative Decree 209/2023, which taxes only 50% of qualifying Italian employment and self-employment income for the year of the move and the four following years.

In Italy, the Agenzia delle Entrate says the regime for moves from 2024 covers employment, similar and self-employment income produced in Italy, up to €600,000 a year. Only 50% of that income is taxed, or 40% for a worker who moves with a minor child or who has or adopts a child during the regime, if the child is resident in Italy.

The Italian worker must not have been resident in Italy in the three previous tax periods, or six or seven if they work for the same employer or group as before leaving. They must commit to stay resident for at least four years, work in Italy for most of the tax period and meet high qualification or specialization requirements. If they leave before four years, the benefit is recovered with interest. Moves up to 2023 follow an older regime.

Other countries use the word for their own rules. Spain's Agencia Tributaria uses impatriados for the article 93 regime, often called the Beckham Law, and Greece's article 5C relief for workers who move there works on a similar idea with different conditions. Each is a separate law.

Not to be confused with

  • Beckham Law. Spain's article 93 regime taxes the person under non-resident rules. Italy's impatriate regime reduces the taxable share of Italian work income.
  • Lump-sum taxation. Lump-sum regimes tax foreign income or spending with a fixed base, while impatriate regimes reduce tax on local work income.

Sources

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Current rules as checked
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Sources checked November 9, 2026