Italy · Work
Italy Work visa (Decreto Flussi)
Subordinate work visa (Decreto Flussi quota system, nulla osta)
First checked against official sources on Change log
Key facts
Work visa (Decreto Flussi) is a work route for Italy. Checked 2026-10-11 against the official source.
- Government fees
- €116 ≈ $130 · €30.46 ≈ $34
- Processing
- Up to 60 days
Cost, time and long term
To apply: 2 government fees listed below; decision: up to 60 days. No lawyer or agent fee is included.
Government fees€116 ≈ $130 · €30.46 ≈ $34
- EUR 116 (≈ $130)National long-stay visa (type D) fee for work and family reasons, payable in local currency at the consular exchange rate.
- EUR 30.46 (≈ $34)Cost of the electronic residence permit card for a permit longer than 90 days; a contribution of EUR 40, (≈ $45) 50 or 100 depending on permit duration or type and a EUR 16 (≈ $18) tax stamp are also payable.
RenewalRenewable
The permit follows the contract: up to nine months for seasonal work, one year for a fixed-term contract, two years for an open-ended contract; each renewal is at most three years.
Permanent residenceAfter 5 years of residence
The EU long-term residence permit needs five years on a valid residence permit, income at least the annual social allowance, and an Italian language test; it is issued within 90 days.
CitizenshipAfter 10 years of residence
Naturalisation needs 10 years of legal residence (4 years for EU citizens) and Italian at level B1 or above.
ProcessingUp to 60 days
The work clearance (nulla osta) is due within 60 days of the application being assigned to the entry quota.
Where to applyFrom abroad
The employer applies for the clearance; the worker then applies for the visa at the Italian consulate.
Why this route may not fit
Check this before you apply.
- Applications are made from outside Italy, not after arriving
- Needs a job offer from an employer in Italy
- Not open to EU, EEA or Swiss passports
What you'll need
Who can apply5
- The employer obtains a nulla osta from the Sportello Unico under annual quotas.
- Total quota: 164,850 (2026), 165,850 (2027) and 166,850 (2028).
- Non-seasonal subordinate work 76,200 and self-employment 650 each year.
- 25,000 non-seasonal places a year are reserved for nationals of listed cooperation countries.
- Family-care workers: 13,600 (2026), 14,000 (2027) and 14,200 (2028) places.
What you must show and pay2
- A fee of EUR 116 (≈ $130) · National long-stay visa (type D) fee for work and family reasons, payable in local currency at the consular exchange rate.
- A fee of EUR 30.46 (≈ $34) · Cost of the electronic residence permit card for a permit longer than 90 days; a contribution of EUR 40, (≈ $45) 50 or 100 depending on permit duration or type and a EUR 16 (≈ $18) tax stamp are also payable.
Documents1
- The employer requests the nulla osta and a contratto di soggiorno per lavoro.
Steps3
- In 2026, applications open at 09:00 on 12 January (seasonal agriculture), 9 February (seasonal tourism), 16 February (non-seasonal work) and 18 February (family care).
- Applications are accepted until 31 December of the year, while quota remains.
- The Sportello Unico sends the nulla osta to the consulate, where the worker applies for the visa.
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
Employment visa where the employer obtains a nulla osta from the Sportello Unico under annual quotas. The DPCM for 2026-2028 sets admissions of 164,850 (2026), 165,850 (2027) and 166,850 (2028), of which 76,850 a year are non-seasonal subordinate work (76,200) and self-employment (650). 1 2 3 4 5 6 7 8 9 10
What you must show and pay
- A fee of EUR 116 (≈ $130) · National long-stay visa (type D) fee for work and family reasons, payable in local currency at the consular exchange rate. 6
- A fee of EUR 30.46 (≈ $34) · Cost of the electronic residence permit card for a permit longer than 90 days; a contribution of EUR 40, (≈ $45) 50 or 100 depending on permit duration or type and a EUR 16 (≈ $18) tax stamp are also payable. 7
Requirements
- The employer obtains a nulla osta from the Sportello Unico under annual quotas. 1 2
- Total quota: 164,850 (2026), 165,850 (2027) and 166,850 (2028). 2
- Non-seasonal subordinate work 76,200 and self-employment 650 each year. 2
- 25,000 non-seasonal places a year are reserved for nationals of listed cooperation countries. 2
- Family-care workers: 13,600 (2026), 14,000 (2027) and 14,200 (2028) places. 2
- The employer requests the nulla osta and a contratto di soggiorno per lavoro. 1
- In 2026, applications open at 09:00 on 12 January (seasonal agriculture), 9 February (seasonal tourism), 16 February (non-seasonal work) and 18 February (family care). 3 2
- Applications are accepted until 31 December of the year, while quota remains. 3 2
- The Sportello Unico sends the nulla osta to the consulate, where the worker applies for the visa. 1
Stay
- The work permit follows the contract: at most nine months for seasonal work, one year for a fixed-term contract and two years for an open-ended contract; each renewal is at most three years.
- Renewable, subject to the conditions in force at renewal.
Nationality
Non-EU/EEA nationals Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Employment with the sponsoring employer.
Family
Your spouse or partner may work in Italy without a separate permit.
Official sources
- Subordinate work visa requirements · Consulate General of Italy in New York (MAECI) · checked 2026-10-10
- DPCM of 2 October 2025: entry flows of foreign workers 2026-2028 (Gazzetta Ufficiale n. 240 of 15 October 2025) · Gazzetta Ufficiale della Repubblica Italiana · checked 2026-10-11 · published 2025-10-15
- Interministerial circular on the 2026-2028 flows DPCM (click days 2026) · Prefettura di Cosenza (Ministry of the Interior), hosted by the Camera di Commercio di Cosenza · checked 2026-10-11 · published 2025-10-16
- Legislative Decree 286/1998, Art. 5 (residence permit) · Normattiva · checked 2026-10-11
- The visa for Italy: long-stay visa types (investors, self-employment, subordinate work, elective residence, research, study, working holiday) · Ministry of Foreign Affairs · checked 2026-10-10
- Cost for a visa and how to pay · Ministry of Foreign Affairs and International Cooperation (Italian Embassy in Addis Ababa) · checked 2026-10-11
- How, where and how much: applying for a residence permit · State Police (Polizia di Stato) · checked 2026-10-11
- Legislative Decree 286/1998, Articles 28-30 (family reunification and family-reasons permit) · Normattiva · checked 2026-10-10
- Legislative Decree 286/1998, Art. 28 (right to family unity) · Normattiva · checked 2026-10-11
- Legislative Decree 286/1998, Art. 30: residence permit for family reasons · Normattiva (Italian Government) · checked 2026-10-12
- Legislative Decree 286/1998, Art. 9 (EU long-term resident permit) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
- Citizenship by residence, Art. 9 of Law 91/1992 · Ministero dell'Interno · checked 2026-10-11
- Law 91/1992, Art. 9.1 (Italian language level B1 for citizenship) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
- Legislative Decree 286/1998, Art. 22 (subordinate work and work nulla osta) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
Work visa (Decreto Flussi) and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Work visa (Decreto Flussi) | – | – | – |
| Blue Card | – | 2 yr, renewable | Limited |
| Blue Card Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
| Employee visa Spain | – | 1 yr, renewable | Limited |
| D1 work / business visa Georgia | – | 1 yr, renewable | – |
Questions people ask
How much money do I need for the Work visa (Decreto Flussi)?
A fee of EUR 116 (≈ $130). National long-stay visa (type D) fee for work and family reasons, payable in local currency at the consular exchange rate. A fee of EUR 30.46 (≈ $34). Cost of the electronic residence permit card for a permit longer than 90 days; a contribution of EUR 40, (≈ $45) 50 or 100 depending on permit duration or type and a EUR 16 (≈ $18) tax stamp are also payable.
How long can I stay on the Work visa (Decreto Flussi)?
The work permit follows the contract: at most nine months for seasonal work, one year for a fixed-term contract and two years for an open-ended contract; each renewal is at most three years.
How long does the Work visa (Decreto Flussi) take to process?
The work clearance (nulla osta) is due within 60 days of the application being assigned to the entry quota.
Can I work on the Work visa (Decreto Flussi)?
Employment with the sponsoring employer.
Can I bring my family on the Work visa (Decreto Flussi)?
Your spouse or partner may work in Italy without a separate permit.
Who can apply for the Work visa (Decreto Flussi)?
Non-EU/EEA nationals Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Does the Work visa (Decreto Flussi) lead to permanent residence in Italy?
Time on the Work visa (Decreto Flussi) counts toward permanent residence in Italy, which the rules allow after 5 years of residence. Time on the Work visa (Decreto Flussi) counts toward citizenship, which the rules allow after 10 years of residence.
Is there a tax break for Work visa (Decreto Flussi) 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
More in Italy
Work 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 2026-10-11 against 14 official sources. Status: verified against the official sources.
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.
- Subordinate work visa requirements · Consulate General of Italy in New York (MAECI) · checked 2026-10-10
- DPCM of 2 October 2025: entry flows of foreign workers 2026-2028 (Gazzetta Ufficiale n. 240 of 15 October 2025) · Gazzetta Ufficiale della Repubblica Italiana · checked 2026-10-11
- Interministerial circular on the 2026-2028 flows DPCM (click days 2026) · Prefettura di Cosenza (Ministry of the Interior), hosted by the Camera di Commercio di Cosenza · checked 2026-10-11
- Legislative Decree 286/1998, Art. 5 (residence permit) · Normattiva · checked 2026-10-11
- The visa for Italy: long-stay visa types (investors, self-employment, subordinate work, elective residence, research, study, working holiday) · Ministry of Foreign Affairs · checked 2026-10-10
- Cost for a visa and how to pay · Ministry of Foreign Affairs and International Cooperation (Italian Embassy in Addis Ababa) · checked 2026-10-11
- How, where and how much: applying for a residence permit · State Police (Polizia di Stato) · checked 2026-10-11
- Legislative Decree 286/1998, Articles 28-30 (family reunification and family-reasons permit) · Normattiva · checked 2026-10-10
- Legislative Decree 286/1998, Art. 28 (right to family unity) · Normattiva · checked 2026-10-11
- Legislative Decree 286/1998, Art. 30: residence permit for family reasons · Normattiva (Italian Government) · checked 2026-10-12
- Legislative Decree 286/1998, Art. 9 (EU long-term resident permit) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
- Citizenship by residence, Art. 9 of Law 91/1992 · Ministero dell'Interno · checked 2026-10-11
- Law 91/1992, Art. 9.1 (Italian language level B1 for citizenship) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
- Legislative Decree 286/1998, Art. 22 (subordinate work and work nulla osta) · Normattiva (Presidenza del Consiglio dei ministri) · checked 2026-10-11
Tracked since 2026-10-10. 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.