ItalyResidency by InvestmentActive - three distinct immigration and tax regimes

🇮🇹 Italy Investor Visa, New Resident Flat Tax and Pensioner Regime

This record combines three distinct Italian tools: a non-EU Investor Visa from EUR 250,000, a EUR 300,000 annual substitute tax for qualifying new residents, and a 7% foreign-income regime for pensioners relocating to eligible Southern municipalities. Immigration status and tax elections remain separate.

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Permit type: Residence permit
Qualifying requirement: Investor Visa from EUR 250,000; new-resident flat tax EUR 300,000/year; pensioner regime requires no investment
Processing time: 3–5 months (move + registration)
Residence obligation: Flat Tax Regime: requires genuine Italian tax residency. 183-day test: generally more than 183 days per year, or residence/domicile in Italy under Article 2 TUIR. Domicile test: now focuses more strongly on where the individual's personal and family life is centred. Investor Visa: no minimum-stay requirement to obtain or renew the permit, provided the investment is maintained. Permanent residence / citizenship: require genuine residence and satisfaction of the ordinary immigration/integration rules. 7% Pensioner Regime: requires registration in the qualifying municipality and effective Italian tax residence, generally 183+ days per year.
Principal benefit: Investors or internationally mobile taxpayers who need Italian residence and can separately qualify for the investor, high-net-worth flat-tax, or pensioner regime that fits their profile.

Last updated September 20261 official sourceData confidence: source-backed

🇮🇹 Italy Investor Visa, New Resident Flat Tax and Pensioner Regime

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