Official visa and tax rule changes recorded by Settle Anywhere, with the date each takes effect. Corrections to our own records are not included.https://settleanywhere.com/countries/italy/feed.xml2026-10-11T00:00:00ZSettle Anywherehttps://settleanywhere.com/brand/apple-touch-icon.png https://settleanywhere.com/changes/#rule-0af74a08fd4e2026-10-11T00:00:00Z2026-10-11T00:00:00Z

The population ceiling for municipalities eligible for the 7% foreign-pensioner regime rose from 20,000 to 30,000 inhabitants from 7 April 2026 (Agenzia delle Entrate scheda updated 8 May 2026). In force from 7 April 2026.

<p>The population ceiling for municipalities eligible for the 7% foreign-pensioner regime rose from 20,000 to 30,000 inhabitants from 7 April 2026 (Agenzia delle Entrate scheda updated 8 May 2026).</p><p>In force from 7 April 2026.</p><p>Official source: <a href="https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/regime-opzionale-per-i-pensionati-esteri-che-cose-cittadini">Optional regime for foreign pensioners (Art. 24-ter TUIR), updated 8 May 2026</a></p> https://settleanywhere.com/changes/#rule-055c57c4e9772026-10-11T00:00:00Z2026-10-11T00:00:00Z

The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26). In force from 1 January 2026. Official notice of 30 December 2025.

<p>The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26).</p><p>In force from 1 January 2026. Official notice of 30 December 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199">Legge 30 dicembre 2025 n. 199 (Budget Law 2026): Art. 1 paras. 3 and 25-26</a>, <a href="https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/opzione-per-i-neo-residenti/infogen-opzionale-neo-residenti">Optional regime for new residents (Art. 24-bis TUIR): what it is</a></p> https://settleanywhere.com/changes/#rule-7e35afd5b2712026-10-11T00:00:00Z2026-10-11T00:00:00Z

The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4). In force from 1 January 2026. Official notice of 30 December 2025.

<p>The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4).</p><p>In force from 1 January 2026. Official notice of 30 December 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199">Legge 30 dicembre 2025 n. 199 (Budget Law 2026): Art. 1 paras. 3 and 25-26</a>, <a href="https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef">IRPEF rates and calculation</a></p> https://settleanywhere.com/changes/#rule-3d1da2dfa2d92026-10-11T00:00:00Z2026-10-11T00:00:00Z

Law 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules. In force from 24 May 2025. Official notice of 23 May 2025.

<p>Law 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules.</p><p>In force from 24 May 2025. Official notice of 23 May 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2025-03-28;36">Decreto-legge 28 marzo 2025, n. 36, convertito dalla legge 23 maggio 2025, n. 74 (disposizioni urgenti in materia di cittadinanza)</a></p> https://settleanywhere.com/changes/#rule-fad8e7b744bb2026-10-11T00:00:00Z2026-10-11T00:00:00Z

Decree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025. In force from 28 March 2025. Official notice of 28 March 2025.

<p>Decree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025.</p><p>In force from 28 March 2025. Official notice of 28 March 2025.</p><p>Official source: <a href="https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2025-03-28;36">Decreto-legge 28 marzo 2025, n. 36, convertito dalla legge 23 maggio 2025, n. 74 (disposizioni urgenti in materia di cittadinanza)</a></p>