Italy's digital nomad visa lets non-EU remote workers live and work legally in Italy for up to one year, renewable annually. You will need a minimum annual income of around EUR 28,000, proof of highly qualified remote employment or freelance activity, and private health insurance. Once you become tax resident, Italy taxes your worldwide income under its standard progressive rates, though the impatriati regime may halve the bill if you qualify.
Who qualifies for the Italian digital nomad visa, and what is the income requirement?
The digital nomad visa is open to non-EU, non-EEA and non-Swiss citizens who perform highly qualified work remotely using technological tools. It was introduced by Article 26-ter of the Italian immigration law (D.Lgs. 286/1998), with implementing rules set by an inter-ministerial decree signed in 2024 by the Ministries of Interior, Foreign Affairs, Tourism and Labour.
To qualify, you must show:
- Income: an annual income of at least approximately EUR 28,000 (roughly three times the minimum income for exemption from healthcare participation costs).
- Qualifications: a bachelor's degree or higher, or a post-secondary qualification of at least three years, or five years of relevant professional experience (three years for ICT specialists).
- Remote work experience: at least six months of documented remote work activity before applying.
- Employment or client base outside Italy: you must be employed by a company based abroad, or freelancing for clients based abroad. The visa does not cover locally sourced work.
- Health insurance: comprehensive private health insurance valid in Italy for the full duration of your stay.
- Clean criminal record.
- Accommodation: proof of suitable housing in Italy (rental contract or ownership deed) for at least twelve months.
Family members may join you through family reunification, and their permits will match the duration of yours.
How do you apply for the digital nomad visa?
The application follows Italy's standard long-stay (Type D) visa procedure.
- Gather documents: employment contract or proof of freelance activity, income evidence (payslips, tax returns), degree certificates, passport (three months' validity, two blank pages), health insurance, accommodation proof, and criminal record clearance. Non-EU qualifications may need a CIMEA equivalency statement or a "dichiarazione di valore."
- Apply at your Italian consulate (or VFS Global centre). Pay the visa fee (approximately EUR 116). Processing typically takes around two months.
- On arrival, apply for your permesso di soggiorno (residence permit) at the Questura within eight working days. You will attend a biometric appointment and receive your card within four to eight weeks.
The permit is valid for up to one year and can be renewed annually.
What tax do you pay on the digital nomad visa?
The digital nomad visa itself does not come with a special tax rate. Your tax position depends on whether you become Italian tax resident.
Under Italian law, you are tax resident if you are registered with the anagrafe (civil registry), or if your habitual abode or centre of vital interests is in Italy, for the greater part of the tax year. In practice, registering your residency (as required for the permesso di soggiorno) will make you an Italian tax resident.
Italian tax residents pay income tax (IRPEF) on their worldwide income. The current progressive rates are:
| Taxable income (EUR) | Rate |
|---|---|
| Up to 28,000 | 23% |
| 28,001 to 50,000 | 33% |
| Over 50,000 | 43% |
Regional and municipal surcharges add roughly 1.5% to 4% on top, depending on where you live. There is no separate "digital nomad tax." If you are tax resident, Italy wants to see all your income, wherever earned.
Double taxation treaties may give you a credit for taxes already paid in your home country, but they do not remove the Italian obligation.
This is general information, not tax advice. Italian tax law changes regularly, so consult a qualified professional before making decisions.
Do you need a partita IVA?
It depends on how your work is structured.
Employed by a foreign company
If you remain an employee of a company based outside Italy, you generally do not need a partita IVA. Your employer continues to pay you under the foreign contract. You will still file an Italian tax return on worldwide income, and your employer may need to address Italian payroll obligations over time.
Freelancer or independent contractor with foreign clients
If you invoice clients directly, you will likely need to open a partita IVA (VAT number) once you become tax resident. You will choose between two regimes:
- Regime forfettario (flat-rate scheme): if annual revenues stay below EUR 85,000, you pay a flat 15% substitute tax on a deemed-profit percentage (5% for the first five years if you meet certain conditions). You do not charge VAT, and administration is simpler. You must be Italian tax resident.
- Regime ordinario (standard regime): above EUR 85,000, or by choice, you file under ordinary IRPEF rates (23% to 43%), charge VAT, and deduct actual expenses.
For a deeper breakdown of both regimes, including when an SRL might make more sense, see our complete guide to partita IVA, taxes and SRL in Italy.
Can you use the impatriati regime?
Possibly. The impatriati regime ("lavoratori impatriati") offers a significant tax break to individuals who transfer their tax residence to Italy, but it comes with strict conditions.
What changed in 2024
The old impatriati regime, which offered a 70% income exemption (90% in southern regions), was replaced by new rules under D.Lgs. 209/2023, effective from the 2024 tax year. If you established Italian tax residency before 1 January 2024, the old rules still apply to you. For anyone arriving from 2024 onwards, the new regime applies.
The new regime (from 2024)
- Exemption: 50% of qualifying employment and self-employment income produced in Italy is exempt from IRPEF, up to a cap of EUR 600,000 per year. In practice, you pay IRPEF on only half your Italian-source qualifying income.
- Duration: five tax years (the year you transfer residency plus the following four).
- Enhanced rate: if you relocate with a minor child, or a child is born or adopted during the benefit period (and remains Italian resident), the exemption rises to 60% (only 40% of income is taxable).
Conditions
- You must not have been an Italian tax resident for the three tax years before your transfer.
- You must commit to maintaining Italian tax residency for at least four consecutive years.
- You must perform your work activity predominantly in Italy.
- You must meet "high qualification or specialisation" standards.
- If you are transferring from within the same employer group, stricter prior non-residency requirements may apply.
Whether a digital nomad visa holder qualifies depends on individual circumstances. A self-employed professional who transfers tax residency, works primarily from Italy, meets the qualification standards and was not Italian-resident for the previous three years may be eligible. A tax adviser familiar with the regime can confirm.
Social security: INPS or your home system?
As a general rule, social security contributions are due in the country where you physically work. If you work from Italy, INPS (Italy's social security) will expect contributions. However, bilateral agreements may allow you to remain in your home system temporarily.
US citizens: the totalization agreement
The US and Italy have a totalization agreement. If you stay in the US system, you may remain covered by US Social Security instead of INPS by obtaining a certificate of coverage from the SSA. This applies to people sent by a US employer, and self-employed Americans on the digital nomad visa can also apply for one. Without a certificate of coverage, you would generally owe INPS contributions.
UK citizens: post-Brexit rules
If a UK employer sends you to work in Italy temporarily, you can ask HMRC for a certificate of coverage so you keep paying UK National Insurance instead of INPS, for up to two years. Self-employed people temporarily working in Italy may also qualify. If you are not a posted worker and simply move to Italy, you will generally need to contribute to INPS.
Self-employed INPS contributions
Most self-employed professionals without their own professional pension fund register with INPS Gestione Separata. The contribution rate is approximately 26% of taxable income. A full year of contributions is credited once that income reaches about EUR 18,800, and no contributions are due on income above a ceiling of about EUR 122,300.
Digital nomad visa vs elective residency visa
These are two distinct permits, and choosing the wrong one can cause problems.
| Digital nomad visa | Elective residency visa | |
|---|---|---|
| Purpose | Remote work for a foreign employer or clients | Retirement, living on passive income or savings |
| Work allowed? | Yes, remote work for foreign entities | No. Work (employed or self-employed) is not permitted |
| Income source | Employment or freelance income | Passive income, pensions, savings, investments |
| Minimum income | Approx. EUR 28,000/year | Stable passive income; you must show sufficient means |
| Duration | 1 year, renewable | Renewable |
The key difference: the elective residency visa does not allow any form of work. If you plan to work remotely, the digital nomad visa is the correct route.
First-year checklist for digital nomad visa holders
Once you arrive in Italy with your digital nomad visa, here is what you need to do in roughly the order it happens:
- Apply for your permesso di soggiorno at the Questura within eight working days of arrival.
- Get your codice fiscale (Italian tax identification number). If you did not already obtain one at the consulate, apply at your local Agenzia delle Entrate office with your passport and visa. You will need an in-person appointment.
- Register your residency at the Anagrafe (civil registry) of your local Comune (municipality). This step triggers Italian tax residency for the current year.
- Open an Italian bank account. You will need your codice fiscale, permesso di soggiorno (or receipt of application), and passport.
- Decide on your tax structure: if you are self-employed, open a partita IVA and choose between the forfettario and ordinario regimes. Engage a commercialista (Italian accountant) early.
- Sort out social security: determine whether you need a certificate of coverage from your home country or whether you will register with INPS.
- File your Italian tax return by the following year's deadline (typically 30 November for the Modello Redditi, or 30 September for the 730 form if applicable). Report worldwide income.
For more on how Italian tax residency actually works, see our guide: Italian tax residency explained: what expats need to know.
If you are considering setting up a company rather than operating as a sole trader, our company setup cost estimator can give you a quick idea of what to expect.
Frequently asked questions
Can EU citizens use the digital nomad visa?
No. EU, EEA and Swiss citizens already have the right to live and work in any EU member state. The digital nomad visa is for non-EU nationals only.
Can I work for an Italian company on the digital nomad visa?
No. The visa is specifically for remote work performed for employers or clients based outside Italy.
How long can I stay?
The permit is valid for up to one year and can be renewed annually. There is no published limit on renewals.
Do I automatically become Italian tax resident?
In practice, yes. Registering your residency (required for the permesso di soggiorno) and living in Italy for the majority of the tax year makes you tax resident, triggering worldwide income reporting.
Is there a special low tax rate for digital nomads?
No special digital nomad tax rate exists. You pay standard IRPEF rates. However, you may qualify for the impatriati regime (50% exemption) or, if self-employed under EUR 85,000 revenue, the regime forfettario (15% or 5% flat tax).
Can I bring my family?
Yes. The visa allows family reunification. Spouse and dependent children receive permits matching your duration. Relocating with a minor child may also improve your position under the impatriati regime (60% exemption instead of 50%).
Next steps
Getting the structure right before you move can save significant cost later. If you would like help mapping out your tax position, book a call with our team. We work with English-speaking professionals relocating to Italy and can walk you through the options, including whether forfettario, ordinario or impatriati fits your situation.