Italy

Moving to Italy in 2026: the new-resident flat tax, the 7% retiree regime and the Italian way of life

Italy combines an unrivalled way of life with two targeted tax regimes: a flat tax for "new residents" aimed at high-net-worth individuals, and a 7% rate for retirees settling in the South. Since 2026, the flat tax has doubled to €300,000 a year, a turning point that changes the calculation for new arrivals.

Capital: Rome
Currency: EUR
Region: Europe
Memberships: European Union, Schengen Area, Eurozone

Tax regimes at a glance

Each regime answers the same questions. A zero rate applies only to the income, person and period stated.

Your personal taxation

IRPEF: the general regime for residentsGeneral regime
Who for?
Individuals who are tax resident in Italy for the greater part of the tax period: registration in the population register (anagrafe), domicile or residence within the meaning of the civil code, or physical presence.
Which income?
Total income taxed at the progressive IRPEF scale, plus regional and municipal surtaxes; capital gains on financial assets and most investment income are subject to a substitute tax.
Which source?
Residents: worldwide income. Non-residents: Italian-source income.
Conditions
Local surtaxes vary by region and municipality. Inheritance tax in the direct line remains moderate after the allowance (outside the regime).
Duration
Permanent regime.
Since when?
Three-bracket scale applicable to 2026 income.
- 183 days Italy: annual presence that establishes tax residency
- 23% Italy: rate of the first IRPEF bracket
- 33% Italy: IRPEF 2026, rate of the 2nd bracket (€28,000 – €50,000), lowered from 35% to 33% by the 2026 budget law
- 43% Italy: top marginal IRPEF rate
- 26% Italy: substitute tax rate on financial capital gains
Official source · agenziaentrate.gov.it
New residents: flat tax on foreign income (article 24-bis TUIR)Special regime
Who for?
Individuals who transfer their tax residence to Italy after having been non-resident for almost all of the relevant reference tax periods; may be extended to family members.
Which income?
Income produced abroad: annual flat-rate substitute tax, regardless of the amount of that income; Italian-source income remains under the general regime.
Which source?
Foreign-source income at the flat rate; Italian-source income at the progressive scale.
Conditions
Election made in the tax return for the year of the transfer, possibly preceded by an interpello request; certain countries can be excluded from the election. The applicable amount depends on the date of the transfer: those who arrived before 2026 keep the amount in force when they transferred.
Duration
Annual election renewed, up to the maximum duration counted from the first tax period.
Since when?
Amount raised to its current level by the 2026 Finance Act, for transfers from 1 January 2026.
- €300,000 Italy, new residents: annual flat tax, moves from 1 January 2026
- €50,000 Italy, new residents: annual flat amount per family member included, from 1 January 2026
- 15 years Italy, new residents: maximum duration of the option, from the first tax period
- from 9 years Italy, new residents: tax periods of non-residence required out of the previous ten
Official source · agenziaentrate.gov.it
Foreign retirees in the South: substitute tax (article 24-ter TUIR)Special regime
Who for?
Recipients of pensions paid by foreign bodies who transfer their residence to a small municipality in the Mezzogiorno (or certain other municipalities covered by the law), after a period of non-residence in Italy.
Which income?
Any category of income produced abroad, subject to a substitute tax in lieu of IRPEF.
Which source?
Foreign-source income only; Italian-source income at the progressive scale.
Conditions
Municipality whose population does not exceed the legal ceiling; transfer from a state linked to Italy by an administrative cooperation agreement; election made in the tax return.
Duration
The period of the transfer and the following tax periods covered by the election.
Since when?
Population ceiling raised from 7 April 2026.
- 7% Italy, foreign retirees: substitute tax rate on foreign-source income
- 9 years Italy, foreign retirees: number of tax periods covered by the option
- less than 30,000 inhabitants Italy, foreign retirees: maximum population of the municipality of settlement, since 7 April 2026
Official source · agenziaentrate.gov.it
Impatriate workers: regime reformed in 2024 (article 5 of Legislative Decree no. 209/2023)Special regime
Who for?
Employees, assimilated workers and self-employed individuals who transfer their tax residence to Italy, demonstrate high qualifications or specialisation and were not resident in Italy during the required preceding tax periods (a longer period applies if they stay with the same employer or group).
Which income?
Employment and business income produced in Italy: only a fraction enters the IRPEF tax base, a fraction that is reduced where there is a minor child or a birth during the regime, subject to an annual ceiling.
Which source?
Income from activity carried out in Italy.
Conditions
Activity carried out mainly in Italian territory; undertaking to maintain tax residence for the minimum period, failing which the benefit is forfeited.
Duration
The period of the transfer and the following tax periods, within the limit of the cited figure.
Since when?
Applicable to residence transfers from the 2024 tax period; the former impatriate regime continues to apply to those who previously benefited from it.
- 50% Italy, inbound workers: share of employment income exempt
- 40% Italy, impatriate workers (2024 regime): share of income included in the tax base where there is a minor child or a birth
- up to €600,000 Italy, impatriate workers (2024 regime): annual ceiling on income eligible for the relief
- 5 years Italy, inbound workers: duration of the regime
- from 3 years Italy, impatriate workers (2024 regime): prior tax periods without tax residence in Italy required
- from 4 years Italy, impatriate workers (2024 regime): minimum period for maintaining tax residence in Italy
Official source · gazzettaufficiale.it

Your company

IRES: corporate income taxGeneral regime
Who for?
Companies and entities resident in Italy, and permanent establishments of non-residents.
Which income?
Taxable income for the financial year; the regional IRAP is added on a separate base (not quantified here).
Which source?
Resident companies: worldwide profit. Non-residents: Italian-source income and income of the permanent establishment.
Conditions
Standard rate; sector-specific surcharges not included.
Duration
Permanent regime.
Since when?
In force.
- 24% Italy: corporate income tax rate (IRES)
Official source · agenziaentrate.gov.it

Compare with other countries:Foreign income Company taxation Regimes for new residents

Key figures

Population59,000,000Verified on Nov 2, 2026
Flight from Parisabout2 hoursVerified on Nov 2, 2026

Personal taxation

A person is tax resident in Italy if, for the greater part of the tax period, they meet at least one of the conditions set by the TUIR: registration in the resident population register, domicile or residence within the meaning of the civil code, or physical presence. The presence threshold is 183 days³.

The IRPEF scale is progressive. The first bracket is taxed at 23%⁴ and the top marginal rate reaches 43%⁵. Regional and municipal surtaxes are added, and their weight varies significantly from one municipality to another, a point rarely factored into international comparisons.

Investment income and inheritance

Capital gains on financial assets are subject to a substitute tax at 26%⁶. Corporate income tax, the IRES, stands at 24%⁷, to which the regional IRAP is added.

Inheritance is one of the country's strong points. Inheritance tax in the direct line and between spouses is 4%⁸, applied after an allowance of €1,000,000⁹ per beneficiary. The gap with the French scale is considerable, and over a lifetime it often weighs more heavily than the gap in income tax rates.

Three regimes for new arrivals

Italy offers three distinct schemes, which target three different audiences and have neither the same conditions nor the same tax base.

New residents: a flat-rate tax on all foreign-source income, provided for by article 24-bis of the TUIR. Since the 2026 Finance Act, the amount is €300,000¹⁰ a year for the main taxpayer, and €50,000¹¹ for each family member included. The election lasts 15 years¹² at most and requires at least from 9 years¹³ of non-residence over the ten preceding tax periods.
Foreign retirees: a substitute tax of 7%¹⁴ on any category of income produced abroad, for 9 years¹⁵. It is reserved for those who transfer their residence to a municipality in the Mezzogiorno whose population does not exceed less than 30,000 inhabitants¹⁶.
Impatriate workers: since the 2024 reform (article 5 of Legislative Decree no. 209/2023), an exemption covering 50%¹⁷ of employment or self-employment income produced in Italy, up to up to €600,000¹⁸ a year, for 5 years¹⁹ starting from the tax period of the transfer. The regime is reserved for highly qualified or specialised persons who were not tax resident in Italy during the preceding from 3 years²⁰ (longer in the case of a return to the same employer or group); it requires remaining resident for at least from 4 years²¹, failing which the benefit is forfeited. With a minor child, or in the event of a birth or adoption during the regime, only 40%²² of income enters the tax base.

The tariff of the new-resident regime has been raised twice, in two successive budget laws, up to its current level. The amount is fixed for those who have already transferred their residence; it is not for those who are still hesitating.

Residence routes and visas

For a French national, no permit is required: freedom of movement applies, with a simple registration in the municipality's population register after more than three months' stay. This registration is not a trivial formality; it is one of the criteria of tax residence.

For third-country nationals, the best-documented route is the investor visa, available from from €250,000²³ for an investment in an innovative start-up, with higher thresholds for the other options: an established company, government bonds, philanthropy. It is a two-year visa, renewable.

The thresholds for the other investor visa options are not reproduced here: we have only verified the one for the innovative start-up against the cited source. The others must be confirmed with the competent office.

Access to the new-resident regime does not depend on the residence permit: it is exercised in the income tax return for the year of the transfer, and may be preceded by an interpello request to the Agenzia delle Entrate to have eligibility confirmed before committing.

Real estate

Acquisition by a foreigner is subject to the principle of reciprocity for third-country nationals; it is free for citizens of the Union. The Italian tax code, the codice fiscale, is a prerequisite for any transaction, as it is for opening an account.

The market is highly segmented. The large cities of the North and the most sought-after lake or coastal areas have not followed the same trajectory as the historic centres of inland regions, where revitalisation programmes have attracted much attention.

One point deserves to be linked to the tax regime: the population condition applicable to foreign retirees mechanically steers them towards small municipalities in the South, where the market is not very liquid. The tax advantage and ease of resale pull in opposite directions.

We do not publish registration duties, the IMU, or the taxation of rental income, including the cedolare secca option. At the time of writing, we had not consulted any official page giving these scales in a readable and dated form.

Cost of living

Italy cannot be summed up by an average. The gap between Milan and a province of the Mezzogiorno is one of the widest in Western Europe, for housing as for services.

We do not publish a typical monthly budget: we have not found an official Italian series measuring a basket of expenses comparable to that of an expatriate. The amounts in circulation come from self-reported databases that cannot be verified.

Two items often escape comparisons. First, the regional and municipal surtaxes on IRPEF, which make the actual burden vary from one municipality to another for the same income. Second, condominium charges, in an older housing stock where compliance works are frequent.

A third item deserves to be anticipated: the cost of transport. The small municipalities of the Mezzogiorno covered by the retiree regime are often poorly served, and the car becomes a compulsory expense there, whereas a resident of Milan or Bologna can do without one. The tax arbitrage is then partly paid for in everyday logistics.

Finally, the Italian public health system is funded by taxation and open to registered residents. Foreign residents not covered on that basis must take out insurance, the cost of which varies with age and health, an item that weighs more heavily on a retiree than on an impatriate worker.

Procedures and timelines

Obtain the codice fiscale, a prerequisite for everything: account, lease, purchase, contracts;
register in the municipality's resident population register, the anagrafe, after more than three months' stay, bearing in mind that this registration affects tax residence;
open an Italian bank account;
for a third-country national, obtain the visa and then the residence permit within the deadlines set after arrival;
for an attraction regime, make the election in the income tax return for the year of the transfer, and consider a prior interpello if eligibility is in doubt.

The order matters: registration with the anagrafe triggers tax effects that some arrivals discover afterwards, believing they had completed only an administrative formality.

We do not publish processing times: those of the questure and consulates vary greatly by location and period, and we have no official, quantified and dated source.

Points to watch

The three attraction regimes cannot be combined. The retiree regime requires a municipality in the South with fewer than less than 30,000 inhabitants¹⁶ inhabitants; the new-resident regime imposes no location requirement but costs €300,000¹⁰ per year.
The new-resident flat tax is indifferent to the level of foreign income: the more modest that income, the heavier the burden. The tipping point compared with the standard tax scale can be calculated; it should not be assumed.
Registration with the anagrafe is a criterion of tax residence, not a mere domiciliation formality.
Local surtaxes appear in no international comparison and can significantly alter the result of a simulation.
The Italian passport gives visa-free access to about 192²⁴; naturalisation follows its own rules, independent of the duration of an investor permit.

Finally, the amount of the new-resident regime has tripled over two budget years. For a fifteen-year project, it is the least stable variable in the file — and the one on which most of the trade-off rests.

Advantages & disadvantages

Pros

All-inclusive flat tax on foreign income for 15 years¹² (€300,000¹⁰/year)
Retirees: 7%¹⁴ flat rate in municipalities in the South
Way of life, gastronomy, unrivalled heritage

Cons

Flat tax raised to €300,000¹⁰/year for 2026 arrivals — worthwhile only above about €700,000²⁵ of annual foreign income
Among the heaviest bureaucracy in Europe
High standard tax burden
Inheritance tax is low today, but the subject of recurring political debate

Frequently asked questions

How does the Italian new-resident flat tax work?

New residents can opt for a flat tax covering all of their foreign income, raised to €300,000¹⁰/year for arrivals from 2026 (compared with €200,000²⁶ previously), for 15 years¹². It is only worthwhile above about €700,000²⁷ of annual foreign income.

Does the 7% retiree regime really exist?

Yes: foreign retirees who settle in certain municipalities in Southern Italy (less than 30,000 inhabitants¹⁶) benefit from a flat rate of 7%¹⁴ on their foreign income for 9 years²⁸.

Does a French national who settled in Italy before 2026 keep the old flat tax?

Yes, those who opted for the flat tax before the increase keep the amount of €200,000²⁶/year: the date of settlement is decisive.

Residence and citizenship by investment programmes

Data shared with the comparison tool: same amounts, same sources. Compare with other programmes

Visto per investitori – Investor Visa for Italy (art. 26-bis D.Lgs. 286/1998, introduit par la loi n. 232/2016)

Residence · Open · Official page

Minimum entry: from €250,000 — investment, main applicantInnovative start-up entered in the official special register.ambpretoria.esteri.it · Verified on Oct 13, 2026
from €500,000 — investment, main applicantHolding in an Italian joint-stock company (shares or corporate bonds).ambpretoria.esteri.it · Verified on Oct 13, 2026
from €1,000,000 — non-refundable contribution, main applicantDonation to a project of public interest in Italy (culture, education, research, heritage, immigration management…).ambpretoria.esteri.it · Verified on Oct 13, 2026
from €2,000,000 — investment, main applicantItalian government securities with a remaining term of at least two years, held for the duration of the permit.ambpretoria.esteri.it · Verified on Oct 13, 2026
Government fees (main applicant): Not provided
Family: Not provided
Processing time: Not provided
Required stay: Not provided
Permit duration: 2 years — permit duration, main applicant“Biennial” permit, renewable for three-year periods as long as the investment is maintained.ambpretoria.esteri.it · Verified on Oct 13, 2026

Banks and accounts

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Please note

General information, as of the date shown. A draft reform is not a rule in force: check the conditions with the authorities or a professional before deciding. Terms of use and disclaimers

Sources and verification dates

1.
Population : 59,000,000
Verified on Nov 2, 2026
2.
Flight from Paris : 2 hours
Verified on Nov 2, 2026
3.
Italy: annual presence that establishes tax residency : 183 days
« A person is considered resident in Italy for income tax purposes if they meet at least one of the following conditions for most of the year (at least 183 days per year, or 184 for leap years) »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
4.
Italy: rate of the first IRPEF bracket : 23%
« Dall'anno 2024 l'imposta lorda si calcola applicando le seguenti aliquote: […] fino a euro 28.000 23% »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
5.
Italy: top marginal IRPEF rate : 43%
« fino a euro 28.000 : 23% ; da 28.001 fino a euro 50.000 : 35% [33 % depuis la loi de finances 2026] ; oltre a euro 50.000 : 43% — 14.140 euro + 43% sul reddito che supera i 50.000 euro. — Agenzia delle Entrate, « Aliquote e calcolo dell'Irpef ». »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
6.
Italy: substitute tax rate on financial capital gains : 26%
« Questa Sezione deve essere compilata dalle persone fisiche residenti in Italia per dichiarare le plusvalenze e gli altri redditi diversi di natura finanziaria indicati nell'art. 67, comma 1, lettere da c-bis) a c-quinquies), del TUIR, realizzate a decorrere dal 1° luglio 2014, per le quali è dovuta l'imposta sostitutiva nella misura del 26 per cento »
infoprecompilata.agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
7.
Italy: corporate income tax rate (IRES) : 24%
« The tax rate of corporate income tax (IRES) is 24%. »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
8.
Italy: inheritance tax rate in the direct line and between spouses : 4%
« 4% per i trasferimenti in favore del coniuge o di parenti in linea retta (ascendenti e discendenti), da applicare sul valore complessivo netto eccedente, per ciascun beneficiario, la quota di 1 milione di euro »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
9.
Italy: allowance per beneficiary on inheritances in the direct line : €1,000,000
« 4% per i trasferimenti in favore del coniuge o di parenti in linea retta (ascendenti e discendenti), da applicare sul valore complessivo netto eccedente, per ciascun beneficiario, la quota di 1 milione di euro. — Agenzia delle Entrate, « Imposta di successione – Aliquote e franchigie ». »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
10.
Italy, new residents: annual flat tax, moves from 1 January 2026 : €300,000
« la legge di bilancio 2026 ha elevato a 300.000 euro l'importo dell'imposta sostitutiva sui redditi prodotti all'estero da chi si trasferisce in Italia »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
11.
Italy, new residents: annual flat amount per family member included, from 1 January 2026 : €50,000
« e a 50.000 euro l'importo dell'imposta dovuta da ciascuno dei familiari cui sono stati estesi gli effetti dell'opzione »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
12.
Italy, new residents: maximum duration of the option, from the first tax period : 15 years
« L'opzione è valida per un massimo di 15 anni dal primo periodo d'imposta di validità dell'opzione »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
13.
Italy, new residents: tax periods of non-residence required out of the previous ten : 9 years
« L'opzione è esercitabile dalle persone fisiche che trasferiscono la residenza fiscale in Italia e che non siano state residenti in Italia per un tempo almeno pari a nove periodi di imposta nel corso dei dieci precedenti l'inizio del periodo di validità dell'opzione. — Agenzia delle Entrate, « Opzione per i neo-residenti ». »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
14.
Italy, foreign retirees: substitute tax rate on foreign-source income : 7%
« prevede l'applicazione di un'imposta sostitutiva dell'Irpef con aliquota del 7% a qualsiasi categoria di reddito prodotto all'estero, per ciascuno dei nove periodi d'imposta di validità dell'opzione (articolo 24-ter del Tuir). »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
15.
Italy, foreign retirees: number of tax periods covered by the option : 9 years
« l'applicazione di un'imposta sostitutiva dell'Irpef con aliquota del 7% a qualsiasi categoria di reddito prodotto all'estero, per ciascuno dei nove periodi d'imposta di validità dell'opzione (articolo 24-ter del Tuir). — Agenzia delle Entrate, « Regime opzionale per i pensionati esteri » (mise à jour du 8 mai 2026). »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
16.
Italy, foreign retirees: maximum population of the municipality of settlement, since 7 April 2026 : 30,000 inhabitants
« Il regime di favore è applicabile se la residenza viene trasferita in uno dei comuni appartenenti al territorio delle regioni Sicilia, Calabria, Sardegna, Campania, Basilicata, Abruzzo, Molise e Puglia, con popolazione non superiore a 30mila abitanti (tale limite è in vigore dal 7 aprile 2026, in precedenza era 20mila abitanti). Possono beneficiarne anche i pensionati esteri che trasferiscono la residenza in uno dei comuni, sempre con non più di 30mila abitanti, interessati dagli eventi sismici del 6 aprile 2009 (“terremoto dell'Aquila”) o dagli eventi sismici del 2016 (“terremoto del Centro Italia”). — Agenzia delle Entrate, « Regime opzionale per i pensionati esteri ». »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
17.
Italy, inbound workers: share of employment income exempt : 50%
« Il regime prevede che i redditi assimilati a quelli di lavoro dipendente, i redditi di lavoro autonomo derivanti dall'esercizio di arti e professioni prodotti in Italia entro il limite annuo di 600.000 euro concorrono alla formazione del reddito complessivo limitatamente al 50% del loro ammontare. »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
18.
Italy, impatriate workers (2024 regime): annual ceiling on income eligible for the relief : €600,000
« entro il limite annuo di 600.000 euro »
Istituto Poligrafico e Zecca dello Stato (Gazzetta Ufficiale), « Gazzetta Ufficiale n. 301 del 28 dicembre 2023 – D.Lgs. 27 dicembre 2023, n. 209 »Verified on Nov 2, 2026Verified source
19.
Italy, inbound workers: duration of the regime : 5 years
« Il regime per i lavoratori impatriati si applica a partire dal periodo di imposta in cui è avvenuto il trasferimento della residenza fiscale in Italia e nei quattro periodi d'imposta successivi. Se la residenza fiscale in Italia non è mantenuta per almeno quattro anni, il lavoratore decade dai benefici e si provvede al recupero di quelli già fruiti, con applicazione dei relativi interessi. — Agenzia delle Entrate, « Lavoratori impatriati – nuovo regime » (D.Lgs. 209/2023, art. 5). »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
20.
Italy, impatriate workers (2024 regime): prior tax periods without tax residence in Italy required : 3 years
« i lavoratori non sono stati fiscalmente residenti in Italia nei tre periodi d’imposta precedenti il loro trasferimento. »
Istituto Poligrafico e Zecca dello Stato (Gazzetta Ufficiale), « Gazzetta Ufficiale n. 301 del 28 dicembre 2023 – D.Lgs. 27 dicembre 2023, n. 209 »Verified on Nov 2, 2026Verified source
21.
Italy, impatriate workers (2024 regime): minimum period for maintaining tax residence in Italy : 4 years
« Se la residenza fiscale in Italia non è mantenuta per almeno quattro anni, il lavoratore decade dai benefici »
Istituto Poligrafico e Zecca dello Stato (Gazzetta Ufficiale), « Gazzetta Ufficiale n. 301 del 28 dicembre 2023 – D.Lgs. 27 dicembre 2023, n. 209 »Verified on Nov 2, 2026Verified source
22.
Italy, impatriate workers (2024 regime): share of income included in the tax base where there is a minor child or a birth : 40%
« ridotta al 40 per cento »
Istituto Poligrafico e Zecca dello Stato (Gazzetta Ufficiale), « Gazzetta Ufficiale n. 301 del 28 dicembre 2023 – D.Lgs. 27 dicembre 2023, n. 209 »Verified on Nov 2, 2026Verified source
23.
Italy, investor visa: investment threshold in an innovative start-up : €250,000
« € 250,000 in an Italian innovative startup »
investorvisa.mise.gov.itVerified on Nov 2, 2026Verified source
24.
Italian passport: visa-free destinations : 192
« Henley Passport Index — classement des passeports par nombre de destinations accessibles sans visa préalable (données IATA), consulté à la date indiquée. Valeur reprise de l’index de l’ancien site (barème à 227 destinations). »
henleyglobal.comVerified on Nov 2, 2026Verified source
25.
italie.divers.eur.700000 : €700,000
Verified on Nov 2, 2026
26.
Italy, new residents: annual flat tax, moves from 11 August 2024 to 31 December 2025 : €200,000
« l'imposta sostitutiva è pari a 200.000 euro per ciascun periodo d'imposta in cui opera l'opzione »
agenziaentrate.gov.itHistorical value, applicable until December 31, 2025
27.
italie.immobilier.eur.700000 : €700,000
Verified on Nov 2, 2026
28.
Italy, foreign retirees: number of tax periods covered by the option : 9 years
« l'applicazione di un'imposta sostitutiva dell'Irpef con aliquota del 7% a qualsiasi categoria di reddito prodotto all'estero, per ciascuno dei nove periodi d'imposta di validità dell'opzione (articolo 24-ter del Tuir). — Agenzia delle Entrate, « Regime opzionale per i pensionati esteri » (mise à jour du 8 mai 2026). »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source