{"id":236,"date":"2026-10-28T10:00:00","date_gmt":"2026-10-28T10:00:00","guid":{"rendered":"http:\/\/pmp-partners.local\/new-resident-regime-flat-tax-foreign-source-income\/"},"modified":"2026-10-28T10:00:00","modified_gmt":"2026-10-28T10:00:00","slug":"new-resident-regime-flat-tax-foreign-source-income","status":"publish","type":"post","link":"https:\/\/potenzapartners.com\/en\/new-resident-regime-flat-tax-foreign-source-income\/","title":{"rendered":"The new-resident regime: a flat tax on foreign-source income"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Italy\u2019s new-resident regime allows individuals who transfer their tax residence to Italy to apply a fixed annual substitute tax on their foreign-source income, instead of being taxed under the ordinary Italian rules. This regime is mainly intended for high-net-worth individuals with substantial and diversified income generated outside Italy. To qualify, the taxpayer must generally have been non-resident in Italy for at least <strong>nine of the ten tax years<\/strong> preceding the transfer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Main features: (i) <strong>Annual flat tax:<\/strong> \u20ac300,000 on foreign-source income for the principal taxpayer; (ii) <strong>Family members:<\/strong> qualifying family members may be included for an additional annual tax of \u20ac50,000 per person; (iii) <strong>Duration:<\/strong> the regime may apply for up to 15 tax years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The option is exercised through the Italian tax return and requires a favourable response to a specific advance ruling request submitted to the Italian Revenue Agency.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Italy\u2019s new-resident regime allows individuals who transfer their tax residence to Italy to apply a fixed annual substitute tax on their foreign-source income.<\/p>\n","protected":false},"author":1,"featured_media":239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"The new-resident regime: a flat tax on foreign-source income - PMP Dottori Commercialisti Associati","description":"Italy\u2019s new-resident regime allows individuals who transfer their tax residence to Italy to apply a fixed annual substitute tax on their foreign-source income."},"_slim_seo_primary_term_category":0,"_slim_seo_primary_term_post_tag":0,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulenza-aziendale-personale"],"_links":{"self":[{"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/posts\/236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/comments?post=236"}],"version-history":[{"count":0,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/posts\/236\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/media\/239"}],"wp:attachment":[{"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/media?parent=236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/categories?post=236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/potenzapartners.com\/en\/wp-json\/wp\/v2\/tags?post=236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}