Tax relief for workers


Income from employment, self-employment and sole proprietorship generated by workers who move their tax residence in Italy is 70% exempt.
The exemption is 90% if the residence is taken in one of the followings regions: Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardinia, Sicily.


In order to apply this tax regime, the following conditions must be met:

  • the worker has not been resident in Italy during the two tax periods preceding the transfer;
  • the worker undertakes to reside in Italy for at least two years;
  • the work activity is carried out mainly in the Italian territory.


The benefit is due from the year in which the residence for tax purposes is acquired and for the following 4 years (5 years in total).
The length of the exemption can be extended from 5 to 10 years if the individuals who moved the tax residence in Italy:

  • have at least one child under 18 or any way economically dependent from them, or
  • buy a residential property in Italy after that they move to Italy or in the previous 12 months.

For the additional five years period, income is 50% exempt. However, the exemption is 90% if the workers have at least three children under 18 or any way economically dependent from them.