Italy
Italy EU free movement
EU free movement (EU, EEA and Swiss citizens)
First checked against official sources on , some details partly verifiedChange log
Key facts
EU free movement is a long-stay route for Italy. You can work locally. Checked 2026-10-10 against the official source.
Why this route may not fit
Check this before you apply.
- Only for passports from 31 countries
What you'll need
Who can apply2
- Citizens of EU and EEA states and of Switzerland can live in Italy without a visa or residence permit.
- Stays of up to 3 months need only a valid passport or national ID card.
What you must show2
- After 3 months, work, self-employment, study, or sufficient resources with health insurance is needed.
- Sufficient resources are assessed against the annual social allowance (assegno sociale) per dependent family member; a self-declaration is accepted.
Documents2
- Registration needs a valid ID or passport plus proof of work, study, or resources and insurance.
- Anyone not working must show a health insurance policy covering medical costs; students also show enrolment at a recognised institution.
Steps3
- Request registration (iscrizione anagrafica) with the anagrafe of the comune where you will live, if staying over 3 months.
- The comune issues a certificate confirming that the registration request was filed.
- A declaration of presence at a police office (questura) is optional for stays under 3 months.
After you arrive2
- Permanent residence is acquired automatically after 5 years of continuous lawful residence.
- The comune of residence issues a certificate of permanent residence on request; the permanent residence card is requested from the questura.
What happens at day 183
How Italy decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a tax year (184 days in leap years)A person who for most of the year (at least 183 days, 184 in leap years) satisfies at least one residence condition is resident in Italy for income tax.
- Foreign-source income
Flat lump sum EUR 300,000
Optional annual lump sum replacing Italian tax on foreign-source income: EUR300,000 (≈ $335,000) for people transferring residence from 1 January 2026 (Law 199/2025), EUR200,000 (≈ $223,000) for transfers between 11 August 2024 and 31 December 2025, EUR100,000 (≈ $112,000) for earlier transfers; the effect ends after fifteen years.
- Special regime
Substitute tax for new residents on foreign-source income · Tax relief
All tax rules for Italy Tax records checked
Full official text
EU, EEA and Swiss citizens may live and work in Italy without a visa or residence permit. Stays over 3 months require registration with the population registry (anagrafe) of the municipality of residence. 1 2 3 4 5 6 7 8 9
Requirements
- Citizens of EU and EEA states and of Switzerland can live in Italy without a visa or residence permit. 1 8
- Stays of up to 3 months need only a valid passport or national ID card. 1 3
- After 3 months, work, self-employment, study, or sufficient resources with health insurance is needed. 3 9
- Sufficient resources are assessed against the annual social allowance (assegno sociale) per dependent family member; a self-declaration is accepted. 9
- Registration needs a valid ID or passport plus proof of work, study, or resources and insurance. 2
- Anyone not working must show a health insurance policy covering medical costs; students also show enrolment at a recognised institution. 9
- Request registration (iscrizione anagrafica) with the anagrafe of the comune where you will live, if staying over 3 months. 9
- The comune issues a certificate confirming that the registration request was filed. 9
- A declaration of presence at a police office (questura) is optional for stays under 3 months. 9
- Permanent residence is acquired automatically after 5 years of continuous lawful residence. 4
- The comune of residence issues a certificate of permanent residence on request; the permanent residence card is requested from the questura. 9
Stay
- No time limit; registration with the municipal population registry (anagrafe) is required for stays over 3 months.
- First 3 months up to 3 months: Valid ID card or passport only.
- After 3 months: Worker, self-employed person, student, or person with sufficient resources and comprehensive health insurance; registration of residence.
Nationality
Citizens of the 27 EU states, Iceland, Liechtenstein, Norway and Switzerland. Open to: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Iceland, Italy, Liechtenstein, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Work
Citizens may work as employees or self-employed persons without a work permit; certain posts involving public authority powers may be reserved for nationals.
Family
Spouse or registered partner, descendants under 21 or dependent, and dependent ascendants may join, whatever their nationality; non-EU family members apply for a residence card at the questura for stays over 3 months.
Official sources
- Residence rights when living abroad in the EU · European Union, Your Europe · checked 2026-10-10
- Registering residence abroad after the first 3 months · European Union, Your Europe · checked 2026-10-10
- Residence rights for economically inactive EU citizens · European Union, Your Europe · checked 2026-10-10
- Permanent residence (after 5 years) for EU nationals · European Union, Your Europe · checked 2026-10-10
- Work permits · European Union, Your Europe · checked 2026-10-10
- Work in the public sector abroad · European Union, Your Europe · checked 2026-10-10
- Your non-EU spouse and children's residence rights in the EU · European Union, Your Europe · checked 2026-10-10
- The European Economic Area (EEA), Switzerland and the North · European Parliament · checked 2026-10-10
- Cittadini dell'Unione Europea (EU citizens: entry and residence in Italy) · Polizia di Stato, Ministero dell'Interno · checked 2026-10-10 · published 2014-06-24
EU free movement and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| EU free movement | – | – | Yes |
| EU free movement Portugal | – | – | Yes |
| Free movement by treaty Spain | – | 5 yr | Yes |
| Visa-free stay (12 months) Georgia | – | 1 yr | – |
| EU free movement Greece | – | – | Yes |
Questions people ask
How long can I stay on the EU free movement?
No time limit; registration with the municipal population registry (anagrafe) is required for stays over 3 months.
Can I work on the EU free movement?
Yes. Citizens may work as employees or self-employed persons without a work permit; certain posts involving public authority powers may be reserved for nationals.
Can I bring my family on the EU free movement?
Spouse or registered partner, descendants under 21 or dependent, and dependent ascendants may join, whatever their nationality; non-EU family members apply for a residence card at the questura for stays over 3 months.
Who can apply for the EU free movement?
Citizens of the 27 EU states, Iceland, Liechtenstein, Norway and Switzerland. Open to: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Iceland, Italy, Liechtenstein, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Is there a tax break for EU free movement holders in Italy?
Substitute tax for new residents on foreign-source income (Art. 24-bis TUIR, flat tax): Optional annual lump sum replacing Italian tax on foreign-source income: EUR300,000 (≈ $335,000) for people transferring residence from 1 January 2026 (Law 199/2025), EUR200,000 (≈ $223,000) for transfers between 11 August 2024 and 31 December 2025, EUR100,000 (≈ $112,000) for earlier transfers; the effect ends after fifteen years. It's separate from the visa and has its own conditions.
Tax
Special regime
Substitute tax for new residents on foreign-source income (Art. 24-bis TUIR, flat tax)
Tax relief
Details
- Who: Not resident in Italy for at least nine of the ten tax periods before the option starts
- Limit: €300k/yr ≈ $335k
Optional annual lump sum replacing Italian tax on foreign-source income: EUR300,000 (≈ $335,000) for people transferring residence from 1 January 2026 (Law 199/2025), EUR200,000 (≈ $223,000) for transfers between 11 August 2024 and 31 December 2025, EUR100,000 (≈ $112,000) for earlier transfers; the effect ends after fifteen years.
Taxed on
Foreign-source income of eligible individuals who transfer residence to Italy; Italian-source income is taxed under ordinary rules.
Who it applies to
- Not resident in Italy for at least nine of the ten tax periods before the option starts.
- The option is made in the tax return for the transfer year or the next one; an advance ruling request (interpello) is possible.
- Family members who meet the same residence test can be added at EUR50,000 (≈ $55,900) each a year from 1 January 2026 (EUR25,000 (≈ $27,900) for earlier cohorts).
- The option can exclude chosen foreign states, whose income is then taxed under ordinary rules with a foreign tax credit.
Exclusions
- Italian-source income stays under ordinary taxation.
- Gains on substantial participations (Art. 67(1)(c) TUIR) realised in the first five option periods are outside the lump sum.
- Revocation or loss of the option (for example for non-payment) bars a new option.
Limits
- EUR 300,000 a year (≈ $335,000) · Main taxpayer: residence transferred from 1 January 2026 (Law 199/2025 art. 1 paras. 25-26 raised EUR200,000 (≈ $223,000) to EUR300,000 (≈ $335,000))
- EUR 50,000 a year (≈ $55,900) · Per family member, residence transferred from 1 January 2026
- EUR 200,000 a year (≈ $223,000) · Main taxpayer: residence transferred 11 August 2024 to 31 December 2025
- EUR 25,000 a year (≈ $27,900) · Per family member, transfers before 1 January 2026
- EUR 100,000 a year (≈ $112,000) · Main taxpayer: transfers before 11 August 2024
Tax residence
The cohort is set by the date residence is transferred to Italy. The lump sum is paid in one instalment by the balance-payment deadline, and the option lapses after fifteen tax periods.
Visas
No visa is needed for the election; it is a tax option.
Other taxes
Italian VAT, social contributions and local taxes are separate.
Checked against official sources on Change log
Similar visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-10 against 9 official sources. Status: partly verified; the page marks the facts an official source does not fully confirm.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Residence rights when living abroad in the EU · European Union, Your Europe · checked 2026-10-10
- Registering residence abroad after the first 3 months · European Union, Your Europe · checked 2026-10-10
- Residence rights for economically inactive EU citizens · European Union, Your Europe · checked 2026-10-10
- Permanent residence (after 5 years) for EU nationals · European Union, Your Europe · checked 2026-10-10
- Work permits · European Union, Your Europe · checked 2026-10-10
- Work in the public sector abroad · European Union, Your Europe · checked 2026-10-10
- Your non-EU spouse and children's residence rights in the EU · European Union, Your Europe · checked 2026-10-10
- The European Economic Area (EEA), Switzerland and the North · European Parliament · checked 2026-10-10
- Cittadini dell'Unione Europea (EU citizens: entry and residence in Italy) · Polizia di Stato, Ministero dell'Interno · checked 2026-10-10
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.