Italy Digital Nomad Visa: Tax Implications

Standard 183-day tax residency rules apply, separate from the visa itself. Italy does offer a genuinely valuable separate tax regime worth knowing about: the "impatriate" regime (regime per lavoratori impatriati, under D.Lgs. 209/2023) exempts 50% of qualifying employment or self-employment income from IRPEF for 5 years, up to €600,000/year, for those who transfer tax residency to Italy. Self-employed freelancers may separately qualify for the "regime forfettario" — a flat 5-15% tax rate on income up to €85,000. Both require their own qualification and registration with Agenzia delle Entrate; neither applies automatically just by holding the Digital Nomad Visa.