The €100k Flat Tax: Is Italy’s Resident Regime the Best Deal in Europe for Expats?
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The €100k Flat Tax: Is Italy’s Resident Regime the Best Deal in Europe for Expats?

5 min read
Published February 8, 2026

The €100k Flat Tax: Is Italy’s Resident Regime the Best Deal in Europe for Expats?

Italy's "Regime dei Neo-Residenti" is turning heads. Pay €100,000 a year, and your foreign income is tax-free.

The Math

  • Breakeven Point: Generally efficient for those with annual foreign income over €300,000 - €400,000.
  • Family: Family members can join for an additional €25,000 per person.
  • Duration: Valid for 15 years.

Compared to Others

Unlike the UK's non-dom system (which is ending) or Portugal's NHR (which is capped), Italy's offer is a true flat tax. For High Net Worth Individuals (HNWIs), it is currently the gold standard in Europe.

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